{"id":611,"date":"2011-07-08T00:00:20","date_gmt":"2011-07-07T15:00:20","guid":{"rendered":"http:\/\/sitejama.jp\/?p=611"},"modified":"2018-04-13T20:04:04","modified_gmt":"2018-04-13T11:04:04","slug":"2011%e5%b9%b4%e5%ba%a6%e3%80%80%e7%ac%ac%ef%bc%91%e5%9b%9e%e9%96%a2%e8%a5%bf%e3%83%bb%e4%b8%ad%e9%83%a8%e9%83%a8%e4%bc%9a%e9%96%8b%e5%82%ac%e8%a8%98","status":"publish","type":"post","link":"https:\/\/sitejama.jp\/?p=611","title":{"rendered":"2011\u5e74\u5ea6\u3000\u7b2c\uff11\u56de\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a\u958b\u50ac\u8a18"},"content":{"rendered":"

\u25a0\u25a0\u00a0\u65e5 \u6642\u30fb\u5834 \u6240
\n2011\u5e746\u670825\u65e5\uff08\u571f\uff09
\n\u8fd1\u757f\u5927\u5b66\u6771\u5927\u962a\u30ad\u30e3\u30f3\u30d1\u30b921\u53f7\u9928203\u6559\u5ba4<\/p>\n

\u25a0\u25a02011\u5e746\u670825\u65e5(\u571f)\u5348\u5f8c1\u664230\u5206\u304b\u3089\uff0c\u8fd1\u757f\u5927\u5b66\u6771\u5927\u962a\u30ad\u30e3\u30f3\u30d1\u30b921\u53f7\u9928203\u6559\u5ba4\u306b\u3066\uff0c\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a2011\u5e74\u5ea6\u7b2c1\u56de\u95a2\u897f\uff65\u4e2d\u90e8\u90e8\u4f1a\u304c\u958b\u50ac\u3055\u308c\u305f\u3002\u4eca\u56de\u306e\u90e8\u4f1a\u306f\uff0cAsia-Pacific Management Accounting Association(APMAA)\u3068\u306e\u5171\u540c\u4f01\u753b\u3092\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u4e00\u90e8\u3067\u53d6\u308a\u5165\u308c\u3066\u884c\u308f\u308c\u305f\u3002\u90e8\u4f1a\u306e\u524d\u534a\u306f\uff0cAPMAA\u3068\u306e\u30b8\u30e7\u30a4\u30f3\u30c8\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u3067\u3042\u308a\uff0c\u6771\u5317\u5927\u5b66\u306e\u9752\u6728\u96c5\u660e\u6c0f\u3068?\u9577\u8c37\u90e8\u4f1a\u8a08\u30de\u30cd\u30b8\u30e1\u30f3\u30c4\u306e\u9577\u8c37\u90e8\u5149\u54c9\u6c0f\u3068\u306e\u5171\u540c\u5831\u544a\uff0c\u30de\u30ec\u30fc\u30b7\u30a2\u3088\u308aWEE\uff0cShu Hui\u6c0f\u306e\u5831\u544a\u304c\uff0c\u53f8\u4f1a\u306e\u4e0a\u57dc\u9032\u6c0f\uff08\u7532\u5357\u5927\u5b66\uff09\u306e\u4e0b\u3067\u82f1\u8a9e\u306b\u3088\u3063\u3066\u884c\u308f\u308c\u305f\u3002\u30b8\u30e7\u30a4\u30f3\u30c8\u30fb\u30d7\u30ed\u30b0\u30e9\u30e0\u306e\u7d42\u4e86\u5f8c\uff0c\u4f11\u61a9\u3092\u306f\u3055\u3093\u3067\uff0c\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a\u306e\u7814\u7a76\u5831\u544a\u304c\u884c\u308f\u308c\u305f\u3002\u3044\u305a\u308c\u306e\u5831\u544a\u3082\u7ba1\u7406\u4f1a\u8a08\u7814\u7a76\u4e0a\u306e\u6700\u5148\u7aef\u306e\u30c8\u30d4\u30c3\u30af\u306b\u95a2\u3059\u308b\u5185\u5bb9\u3067\u3042\u308a\uff0c\u305d\u308c\u305e\u308c\u306e\u5831\u544a\u306e\u5f8c\uff0c\u30d5\u30ed\u30a2\u306b\u304a\u3044\u3066\u6d3b\u767a\u306a\u8cea\u7591\u5fdc\u7b54\u304c\u306a\u3055\u308c\u305f\u300240\u540d\u3092\u8d85\u3059\u53c2\u52a0\u8005\u306e\u71b1\u306e\u3053\u3082\u3063\u305f\u8b70\u8ad6\u304c\u884c\u308f\u308c\uff0c\u6709\u610f\u7fa9\u306a\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a\u3067\u3042\u3063\u305f\u3002<\/p>\n

\u25a0\u25a0\u7b2c\uff11\u5831\u544a AOKI, Masaaki.(Tohoku University) and HASEBE, Mitsuya (Hasebe Managements)<\/p>\n

“The Significance of Learning Process in BSC Introducing Process”<\/strong>
\n\"2011kansai1_1.jpg\"\u3000\u672c\u5831\u544a\u3067\u306f\u3001BSC\u3092\u4e2d\u5c0f\u4f01\u696d\u3078\u5c0e\u5165\u3059\u308b\u30d7\u30ed\u30bb\u30b9\u304c\u4e8b\u4f8b\u306b\u57fa\u3065\u3044\u3066\u691c\u8a0e\u3055\u308c\u305f\u3002\u4e2d\u5c0f\u4f01\u696d\u306e\u5834\u5408\u3001\u5927\u4f01\u696d\u306b\u6bd4\u3079\u7d4c\u55b6\u8cc7\u6e90\u30fb\u8cc7\u91d1\u30fb\u6642\u9593\u3068\u3044\u3063\u305f\u5236\u7d04\u304c\u5927\u304d\u3044\u3053\u3068\u304c\u6307\u6458\u3055\u308c\u3001\u4e2d\u5c0f\u4f01\u696d\u3078BSC\u3092\u5c0e\u5165\u3059\u308b\u969b\u306e\u5b66\u7fd2\u30d7\u30ed\u30bb\u30b9\u306b\u7126\u70b9\u3092\u5f53\u3066\u308b\u5fc5\u8981\u6027\u304c\u8b70\u8ad6\u3055\u308c\u305f\u3002<\/p>\n

\u25a0\u25a0\u00a0\u7b2c\uff12\u5831\u544a WEE, Shu Hui (UiTM, Malaysia)<\/p>\n

“Management Accounting Information: Its Use by Top Management Team in Transforming A Company”<\/strong>
\n\u30c8\u30c3\u30d7\u30fb\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u304c\u7ba1\u7406\u4f1a\u8a08\u60c5\u5831\u3092\u3069\u306e\u3088\u3046\u306b\u7528\u3044\u3066\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u3092\u884c\u3063\u305f\u308a\u3001\u5916\u90e8\u74b0\u5883\u306b\u95a2\u3059\u308b\u60c5\u5831\u3092\u8a8d\u77e5\u3057\u305f\u308a\u3059\u308b\u306e\u304b\u3068\u3044\u3046\u7814\u7a76\u304c\u5831\u544a\u3055\u308c\u305f\u3002\u7279\u306b\u3001\u7d44\u7e54\u5b66\u7fd2\u306b\u304a\u3051\u308b\u7ba1\u7406\u4f1a\u8a08\u30b7\u30b9\u30c6\u30e0\u3001\u7ba1\u7406\u4f1a\u8a08\u60c5\u5831\u306e\u5f79\u5272\u306b\u3064\u3044\u3066\u8ad6\u3058\u3089\u308c\u305f\u3002<\/p>\n

\u25a0\u25a0\u00a0\u7b2c\uff13\u5831\u544a\u3000\u5742\u6238 \u82f1\u6a39 \u6c0f (\u611b\u5a9b\u5927\u5b66\u5927\u5b66\u9662\u9023\u5408\u8fb2\u5b66\u7814\u7a76\u79d1\u535a\u58eb\u8ab2\u7a0b, ?\u5929\u738b\u5bfa\u30b9\u30c6\u30fc\u30b7\u30e7\u30f3\u30d3\u30eb\u30c7\u30a3\u30f3\u30b0)<\/p>\n

\u300c\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30bb\u30f3\u30bf\u30fc\u306e\u4f1a\u8a08\u306b\u304a\u3051\u308b\u30c6\u30ca\u30f3\u30c8\u3068\u306e\u63a5\u70b9\u300d<\/strong>
\n\u672c\u5831\u544a\u3067\u306f\u3001\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30bb\u30f3\u30bf\u30fc\u306e\u5229\u76ca\u69cb\u9020\u306e\u7279\u5fb4\u304c\u8b70\u8ad6\u3055\u308c\u305f\u3002\u30b7\u30e7\u30c3\u30d4\u30f3\u30b0\u30bb\u30f3\u30bf\u30fc\u306e\u8ca1\u52d9\u30fb\u7ba1\u7406\u4f1a\u8a08\u306e\u69cb\u9020\u306b\u95a2\u3057\u3066\u3001\u65bd\u8a2d\u306e\u6539\u88c5\u3001\u8ca9\u58f2\u4fc3\u9032\u6d3b\u52d5\u3001\u30c6\u30ca\u30f3\u30c8\u4f1a\u3092\u4e3b\u306a\u5207\u308a\u53e3\u3068\u3057\u3066\u3001\u30c6\u30ca\u30f3\u30c8\u3068\u306e\u63a5\u70b9\u304c\u5206\u6790\u3055\u308c\u305f\u3002<\/p>\n

\u25a0\u25a0\u00a0\u7b2c\uff14\u5831\u544a\u3000\u9ad8\u7530 \u5bcc\u660e \u6c0f\uff08\u795e\u6238\u5927\u5b66MBA\u4fee\u4e86\u751f\uff09\u30fb\u68b6\u539f \u6b66\u4e45 \u6c0f\uff08\u795e\u6238\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u55b6\u5b66\u7814\u7a76\u79d1\uff09<\/p>\n

\u300c\u90e8\u9580\u7ba1\u7406\u8005\u306e\u5229\u76ca\u64cd\u4f5c\u306b\u95a2\u3059\u308b\u63a2\u7d22\u7684\u7814\u7a76\uff1a\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u8abf\u67fb\u3088\u308a\u300d<\/strong>
\n\"2011kansai1_2.jpg\"\u3000\u90e8\u9580\u7ba1\u7406\u8005\u306b\u3088\u308b\u5229\u76ca\u64cd\u4f5c\u884c\u52d5\u306b\u95a2\u3057\u3066\u5b9f\u65bd\u3057\u305f\u63a2\u7d22\u7684\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u8abf\u67fb\u306e\u7d50\u679c\u304c\u5831\u544a\u3055\u308c\u305f\u3002\u30a4\u30f3\u30bf\u30d3\u30e5\u30fc\u30c7\u30fc\u30bf\u306e\u5206\u6790\u306e\u7d50\u679c\u3001\uff081\uff09\u90e8\u9580\u7ba1\u7406\u8005\u30ec\u30d9\u30eb\u306b\u304a\u3044\u3066\u5229\u76ca\u64cd\u4f5c\u304c\u89b3\u5bdf\u3055\u308c\u308b\u3053\u3068\u3001\uff082\uff09\u3053\u308c\u307e\u3067\u8a8d\u8b58\u3055\u308c\u3066\u304d\u305f\u5229\u76ca\u64cd\u4f5c\u65b9\u6cd5\u4ee5\u5916\u306b\u90e8\u9580\u7ba1\u7406\u8005\u30ec\u30d9\u30eb\u306b\u56fa\u6709\u306a\u5229\u76ca\u64cd\u4f5c\u65b9\u6cd5\u3084\u884c\u52d5\u304c\u5b58\u5728\u3059\u308b\u3053\u3068\u3001\uff083\uff09\u5229\u76ca\u64cd\u4f5c\u304c\u591a\u69d8\u306a\u52d5\u6a5f\u3067\u884c\u308f\u308c\u308b\u3053\u3068\u3001\uff084\uff09\u90e8\u9580\u7ba1\u7406\u8005\u304c\u76f4\u9762\u3059\u308b\u30b3\u30f3\u30c6\u30af\u30b9\u30c8\u306b\u3088\u308a\u3001\u5229\u76ca\u64cd\u4f5c\u65b9\u6cd5\u3084\u52d5\u6a5f\u304c\u7570\u306a\u308b\u3053\u3068\u306a\u3069\u304c\u660e\u3089\u304b\u306b\u3055\u308c\u305f\u3002<\/p>\n

\u25a0\u25a0\u00a0\u7b2c\uff15\u5831\u544a \u798f\u5d8b \u8aa0\u5ba3 \u6c0f\uff08\u795e\u6238\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u55b6\u5b66\u7814\u7a76\u79d1\u535a\u58eb\u8ab2\u7a0b\u5f8c\u671f\u8ab2\u7a0b\uff09\u3001\u7c73\u6e80 \u6d0b\u5df1 \u6c0f\uff08\u30a8\u30b9\u30da\u30c3\u30af\u682a\u5f0f\u4f1a\u793e\u7d4c\u55b6\u4f01\u753b\u672c\u90e8\u3000\u7d4c\u55b6\u6226\u7565\u90e8\u3000\u7d4c\u55b6\u6226\u7565\u30b0\u30eb\u30fc\u30d7\u3000\u4e3b\u4e8b\uff09\u3001 \u65b0\u4e95 \u5eb7\u5e73 \u6c0f\uff08\u7532\u5357\u5927\u5b66\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u5275\u9020\u5b66\u90e8\u8b1b\u5e2b\uff09 \u3001\u68b6\u539f \u6b66\u4e45 \u6c0f\uff08\u795e\u6238\u5927\u5b66\u5927\u5b66\u9662\u7d4c\u55b6\u5b66\u7814\u7a76\u79d1\uff09<\/p>\n

\u300c\u65e5\u672c\u4f01\u696d\u306e\u7d4c\u55b6\u8a08\u753b\uff1a\u63a2\u7d22\u7684\u5206\u6790\u300d<\/strong>
\n\u65e5\u672c\u4f01\u696d\u306e\u7d4c\u55b6\u8a08\u753b\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb\u306e\u7d50\u679c\u304c\u5831\u544a\u3055\u308c\u305f\u3002\u8a18\u8ff0\u7d71\u8a08\u3060\u3051\u3067\u306f\u306a\u304f\u3001\u904e\u53bb\u306e\u7814\u7a76\u3068\u306e\u7d4c\u5e74\u5909\u5316\u3092\u660e\u3089\u304b\u306b\u3059\u308b\u30e1\u30bf\u5206\u6790\u3001\u7d4c\u55b6\u8a08\u753b\u306e\u69cb\u6210\u8981\u7d20\u9593\u306e\u95a2\u9023\u6027\u306e\u5206\u6790\u3001\u7d44\u7e54\u6210\u679c\u3078\u306e\u5f71\u97ff\u306e\u5206\u6790\u306a\u3069\u306e\u7d71\u8a08\u7684\u306a\u5206\u6790\u304c\u884c\u308f\u308c\u3001\u7d50\u8ad6\u3068\u3057\u3066\u3001\u7d4c\u55b6\u8a08\u753b\u306e\u7b56\u5b9a\u76ee\u7684\u306b\u306f\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u3068\u5916\u90e8\u5831\u544a\u76ee\u7684\u304c\u3042\u308a\u3001\u5185\u90e8\u7ba1\u7406\u76ee\u7684\u304c\u4e3b\u89b3\u7684\u6210\u679c\u3068\u6b63\u306e\u95a2\u4fc2\u3092\u3001\u5916\u90e8\u5831\u544a\u76ee\u7684\u304cROA\u3068\u8ca0\u306e\u95a2\u4fc2\u3092\u6709\u3057\u3066\u3044\u305f\u3053\u3068\u304c\u5831\u544a\u3055\u308c\u305f\u3002<\/p>\n

\u95a2\u897f\u30fb\u4e2d\u90e8\u90e8\u4f1a \u5b9f\u884c\u59d4\u54e1\u3000\u5b89\u9178\u5efa\u4e8c\uff08\u8fd1\u757f\u5927\u5b66\uff09<\/div>\n","protected":false},"excerpt":{"rendered":"

\u25a0\u25a0\u00a0\u65e5 \u6642\u30fb\u5834 \u6240 2011\u5e746\u670825\u65e5\uff08\u571f\uff09 \u8fd1\u757f\u5927\u5b66\u6771\u5927\u962a\u30ad\u30e3\u30f3\u30d1\u30b921\u53f7\u9928203\u6559\u5ba4 \u25a0\u25a02011\u5e746\u670825\u65e5(\u571f)\u5348\u5f8c1\u664230\u5206\u304b\u3089\uff0c\u8fd1\u757f\u5927\u5b66\u6771\u5927\u962a\u30ad\u30e3\u30f3\u30d1\u30b921\u53f7\u9928203\u6559\u5ba4\u306b\u3066\uff0c\u65e5\u672c\u7ba1\u7406\u4f1a\u8a08\u5b66\u4f1a2011\u5e74\u5ea6 … \u7d9a\u304d\u3092\u8aad\u3080 2011\u5e74\u5ea6\u3000\u7b2c\uff11\u56de\u95a2\u897f\u30fb\u4e2d\u90e8\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":[9],"tags":[],"class_list":["post-611","post","type-post","status-publish","format-standard","hentry","category-9"],"_links":{"self":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/611","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=611"}],"version-history":[{"count":2,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/611\/revisions"}],"predecessor-version":[{"id":613,"href":"https:\/\/sitejama.jp\/index.php?rest_route=\/wp\/v2\/posts\/611\/revisions\/613"}],"wp:attachment":[{"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=611"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=611"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sitejama.jp\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=611"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}