{"id":571,"date":"2012-08-01T00:00:05","date_gmt":"2012-07-31T15:00:05","guid":{"rendered":"http:\/\/sitejama.jp\/?p=571"},"modified":"2018-04-13T19:21:34","modified_gmt":"2018-04-13T10:21:34","slug":"2012%e5%b9%b4%e5%ba%a6-%e7%ac%ac2%e5%9b%9e%e4%b9%9d%e5%b7%9e%e9%83%a8%e4%bc%9a%e9%96%8b%e5%82%ac%e8%a8%98","status":"publish","type":"post","link":"https:\/\/sitejama.jp\/?p=571","title":{"rendered":"2012\u5e74\u5ea6 \u7b2c2\u56de\u4e5d\u5dde\u90e8\u4f1a\u958b\u50ac\u8a18"},"content":{"rendered":"\u25a0\u25a0\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a2012\u5e74\u5ea6\u7b2c2\u56de\uff08\u7b2c37\u56de\uff09\u4e5d\u5dde\u90e8\u4f1a\u304c\uff0c2012\u5e747\u670828\u65e5\uff08\u571f\uff09\u306b\u897f\u5357\u5b66\u9662\u5927\u5b66\uff08\u798f\u5ca1\u5e02\uff09\u306b\u3066\u958b\u50ac\u3055\u308c\u305f\uff08\u6e96\u5099\u59d4\u54e1\u9577\uff1a\u9ad8\u91ce\u5b66\u6c0f\uff09\u3002\u4eca\u56de\u306e\u4e5d\u5dde\u90e8\u4f1a\u3067\u306f\uff0c\u95a2\u897f\u4e2d\u90e8\u90e8\u4f1a\u304b\u3089\u3082\u8907\u6570\u306e\u3054\u53c2\u52a0\u3092\u3044\u305f\u3060\u304d\uff0c30\u540d\u8fd1\u3044\u7814\u7a76\u8005\u3068\u5b9f\u52d9\u5bb6\u306e\u65b9\u3005\u3068\u3068\u3082\u306b\u6d3b\u767a\u306a\u7814\u7a76\u5831\u544a\u3068\u8cea\u7591\u5fdc\u7b54\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n
![\"2012kyusyu2_1.JPG\"](\"https:\/\/sitejama.jp\/info\/images\/2012kyusyu2_1.JPG\")
\u25a0\u25a0\u7b2c1\u5831\u544a\u3067\u306f\uff0c\u5cf6\u7530\u7f8e\u667a\u5b50\u6c0f\uff08\u4e0b\u95a2\u5e02\u7acb\u5927\u5b66\u6559\u6388\uff09\u3088\u308a\uff0c\u300c\u8ca1\u52d9\u5831\u544a\u306e\u7ba1\u7406\u4f1a\u8a08\u5316\u2015Zambon[2011]\u306e\u6240\u8aac\u306b\u5bc4\u305b\u3066\u2015\u300d\u3068\u984c\u3059\u308b\u5831\u544a\u304c\u3042\u308a\uff0cZambon,S.[2011] The managerialisation of Financial Reporting : an introduction to a destabilising accounting change, Financial Reporting, Supplement.\u3092\u624b\u639b\u304b\u308a\u306b\uff0c\u73fe\u4ee3\u306e\u8ca1\u52d9\u5831\u544a\u306b\u304a\u3044\u3066\u306f\uff0cIT\u6280\u8853\u306e\u767a\u5c55\u3084\u81ea\u767a\u7684\u30c7\u30a3\u30b9\u30af\u30ed\u30fc\u30b8\u30e3\u30fc\u306e\u9032\u5c55\u3092\u80cc\u666f\u306b\uff0c\u7d4c\u55b6\u8005\u306e\u8996\u70b9\u306b\u3082\u3068\u3065\u304f\u7ba1\u7406\u4f1a\u8a08\u60c5\u5831\u306e\u5229\u7528\u304c\u91cd\u8981\u6027\u3092\u5897\u3057\uff0c\u4f01\u696d\u7279\u6b8a\u7684\u60c5\u5831\u306e\u958b\u793a\uff0c\u696d\u7e3e\u6307\u6a19\u306e\u591a\u69d8\u5316\uff0c\u8ca1\u52d9\u4f1a\u8a08\u9818\u57df\u306e\u62e1\u5f35\uff0c\u7406\u8ad6\u3068\u5b9f\u52d9\u306e\u7dca\u5bc6\u5316\u306a\u3069\u304c\u9032\u3093\u3067\u304a\u308a\uff0c\u8ca1\u52d9\u4f1a\u8a08\u3068\u7ba1\u7406\u4f1a\u8a08\u306e\u76f8\u4e92\u4f5c\u7528\u7684\u9032\u5316\u3092\u524d\u63d0\u3068\u3057\u305f\u5236\u5ea6\u8a2d\u8a08\u3084\u4f1a\u8a08\u6559\u80b2\u306e\u5fc5\u8981\u6027\u304c\u4e3b\u5f35\u3055\u308c\u305f\u3002<\/p>\n
![\"2012kyusyu2_2.JPG\"](\"https:\/\/sitejama.jp\/info\/images\/2012kyusyu2_2.JPG\")
\u25a0\u25a0\u7b2c2\u5831\u544a\u3067\u306f\uff0c\u5927\u4e0b\u4e08\u5e73\u6c0f\uff08\u4e5d\u5dde\u5927\u5b66\u6559\u6388\uff09\u3088\u308a\uff0c\u300c\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u306e\u30d1\u30e9\u30c9\u30c3\u30af\u30b9\u3068\u7ba1\u7406\u4f1a\u8a08\u2015\u300e\u30ec\u30ec\u30d0\u30f3\u30b9\u30fb\u30ed\u30b9\u30c8\u300f\u306e\u610f\u7fa9\u3092\u8003\u3048\u308b\u2015\u300d\u3068\u984c\u3059\u308b\u5831\u544a\u304c\u3042\u308a\uff0c\u300e\u30ec\u30ec\u30d0\u30f3\u30b9\u30fb\u30ed\u30b9\u30c8\u300f\u520a\u884c\u304b\u3089\u56db\u534a\u4e16\u7d00\u3092\u8fce\u3048\u305f\u73fe\u5728\uff0c\u4f9d\u7136\u3068\u3057\u3066\u7ba1\u7406\u4f1a\u8a08\u306f\uff0c\u4f1a\u8a08\u9818\u57df\u5185\u90e8\u304b\u3089\u306e\u6279\u5224\uff0c\u751f\u7523\u73fe\u5834\u304b\u3089\u306e\u6279\u5224\uff0c\u304a\u3088\u3073\u8cc7\u672c\u5e02\u5834\u304b\u3089\u306e\u6279\u5224\uff0c\u3068\u3044\u30463\u3064\u306e\u300c\u30ec\u30ec\u30d0\u30f3\u30b9\u30fb\u30ed\u30b9\u30c8\u300d\u306b\u76f4\u9762\u3057\u3066\u3044\u308b\u3068\u306e\u554f\u984c\u63d0\u8d77\u304c\u306a\u3055\u308c\uff0c\u3053\u306e3\u3064\u306e\u77db\u76fe\u3057\u305f\u6279\u5224\u306b\u5fdc\u3048\u3066\u3044\u304f\u65b9\u5411\u6027\u3068\u3057\u3066\uff0cTDABC\uff0cVBM\uff0cCOSO-ERM\u306a\u3069\u306e\u610f\u7fa9\uff0c\u306a\u3089\u3073\u306b\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u304c\u30ac\u30d0\u30ca\u30f3\u30b9\u3084CSR\u3092\u53d6\u308a\u8fbc\u307f\u3064\u3064\uff0c\u305d\u308c\u3089\u3092\u898f\u5f8b\u4ed8\u3051\u3066\u3044\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u306e\u4e3b\u5f35\u304c\u306a\u3055\u308c\u305f\u3002<\/p>\n
![\"2012kyusyu2_3.JPG\"](\"https:\/\/sitejama.jp\/info\/images\/2012kyusyu2_3.JPG\")
\u25a0\u25a0\u7b2c3\u5831\u544a\u3067\u306f\uff0c\u65b0\u8302\u5247\u6c0f\uff08\u4e2d\u6751\u5b66\u5712\u5927\u5b66\u6559\u6388\uff09\u3088\u308a\uff0c\u300c\u4e0d\u52d5\u7523\u4f01\u696d\u306e\u6642\u4fa1\u60c5\u5831\u958b\u793a\u3068\u682a\u4fa1\u2015\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306e\u6642\u4fa1\u7b49\u306e\u958b\u793a\u306b\u95a2\u3059\u308b\u4f1a\u8a08\u57fa\u6e96\u306e\u9069\u7528\u306b\u3088\u308b\u682a\u4fa1\u306e\u5f71\u97ff\u2015\u300d\u3068\u984c\u3059\u308b\u5831\u544a\u304c\u3042\u308a\uff0c\u8fd1\u5e74\u306e\u4f1a\u8a08\u5236\u5ea6\u6539\u9769\u306b\u3088\u308b\u6642\u4fa1\u60c5\u5831\u958b\u793a\u304c\u682a\u4fa1\u306b\u53cd\u6620\u3055\u308c\u3066\u3044\u308b\u306e\u304b\u3068\u3044\u3046\u554f\u984c\u610f\u8b58\u306e\u3082\u3068\uff0c\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u4f1a\u793e\u3092\u30b5\u30f3\u30d7\u30eb\u3068\u3057\u3066\uff0c\u4e0d\u52d5\u7523\u4f1a\u793e\u306e\u4fdd\u6709\u8cc3\u8cb8\u7b49\u4e0d\u52d5\u7523\u306e\u542b\u307f\u76ca\u306e\u5b9f\u614b\uff0c\u65e5\u7d4c\u5e73\u5747\u682a\u4fa1\u3084TOPIX\u3068\u7279\u5b9a\u9298\u67c4\u682a\u4fa1\u306e\u76f8\u95a2\uff0c\u6c7a\u7b97\u767a\u8868\u524d\u5f8c\u306e\u51fa\u6765\u9ad8\u3084\u682a\u4fa1\u306e\u5909\u52d5\u30d1\u30bf\u30fc\u30f3\uff0c\u8cc3\u8cb8\u7a7a\u5ba4\u7387\u3068\u682a\u4fa1\u306e\u95a2\u4fc2\uff0cPER\u30fbPBR\u30fbROA\u30fbROE\u306e\u63a8\u79fb\u306a\u3069\u3092\u691c\u8a3c\u3057\uff0c\u682a\u5f0f\u5e02\u5834\u306f\u52b9\u7387\u7684\u3067\u3042\u308b\u3068\u306e\u898b\u89e3\u3092\u793a\u3055\u308c\u305f\u3002<\/p>\n
\u5831\u544a\u4f1a\u7d42\u4e86\u5f8c\u306b\u306f\u81e8\u6642\u306e\u90e8\u4f1a\u7dcf\u4f1a\u304c\u958b\u50ac\u3055\u308c\uff0c\u90e8\u4f1a\u6d3b\u52d5\u306e\u3055\u3089\u306a\u308b\u6d3b\u6027\u5316\u306e\u305f\u3081\u306b\uff0c\u8b1b\u5e2b\u62db\u8058\u8b1d\u91d1\u306e\u5897\u984d\uff0c\u958b\u50ac\u6821\u88dc\u52a9\u306e\u5897\u984d\uff0c\u9662\u751f\u53c2\u52a0\u8005\u306e\u53c2\u52a0\u8cbb\u7b49\u306e\u8ca0\u62c5\u8efd\u6e1b\u306b\u3064\u3044\u3066\u63d0\u6848\u304c\u306a\u3055\u308c\uff0c\u5168\u4f1a\u4e00\u81f4\u3067\u627f\u8a8d\u3055\u308c\u305f\u3002\u307e\u305f\u7dcf\u4f1a\u7d42\u4e86\u5f8c\u306b\u306f\u958b\u50ac\u6821\u306e\u3054\u539a\u610f\u306b\u3088\u308a\u61c7\u89aa\u4f1a\u304c\u958b\u50ac\u3055\u308c\uff0c\u6709\u610f\u7fa9\u306a\u4ea4\u6d41\u306e\u5834\u3068\u306a\u3063\u305f\u3002\u6b21\u56de\u306e\u4e5d\u5dde\u90e8\u4f1a\u306f11\u6708\u306b\u4e2d\u6751\u5b66\u5712\u5927\u5b66\u3067\u958b\u50ac\u306e\u4e88\u5b9a\u3067\u3042\u308b\u3002<\/p>\n
\u4e38\u7530 \u8d77\u5927 \uff08\u4e5d\u5dde\u5927\u5b66\uff09<\/p>\n","protected":false},"excerpt":{"rendered":"
\u25a0\u25a0\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a2012\u5e74\u5ea6\u7b2c2\u56de\uff08\u7b2c37\u56de\uff09\u4e5d\u5dde\u90e8\u4f1a\u304c\uff0c2012\u5e747\u670828\u65e5\uff08\u571f\uff09\u306b\u897f\u5357\u5b66\u9662\u5927\u5b66\uff08\u798f\u5ca1\u5e02\uff09\u306b\u3066\u958b\u50ac\u3055\u308c\u305f\uff08\u6e96\u5099\u59d4\u54e1\u9577\uff1a\u9ad8\u91ce\u5b66\u6c0f\uff09\u3002\u4eca\u56de\u306e\u4e5d\u5dde\u90e8\u4f1a\u3067\u306f\uff0c\u95a2\u897f\u4e2d\u90e8\u90e8\u4f1a\u304b\u3089\u3082\u8907\u6570\u306e\u3054\u53c2\u52a0\u3092\u3044\u305f\u3060\u304d\uff0c30\u540d … \u7d9a\u304d\u3092\u8aad\u3080 2012\u5e74\u5ea6 \u7b2c2\u56de\u4e5d\u5dde\u90e8\u4f1a\u958b\u50ac\u8a18<\/span> →<\/span><\/a><\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-571","post","type-post","status-publish","format-standard","hentry","category-8"],"_links":{"self":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/571","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=571"}],"version-history":[{"count":1,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/571\/revisions"}],"predecessor-version":[{"id":572,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/571\/revisions\/572"}],"wp:attachment":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=571"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=571"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=571"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}