{"created":"2023-06-19T10:50:44.952078+00:00","id":7783,"links":{},"metadata":{"_buckets":{"deposit":"0982852d-194e-47c1-9a4f-399bcc8622ce"},"_deposit":{"created_by":9,"id":"7783","owners":[9],"pid":{"revision_id":0,"type":"depid","value":"7783"},"status":"published"},"_oai":{"id":"oai:kansaigaidai.repo.nii.ac.jp:00007783","sets":["1:6:733"]},"author_link":["15067"],"item_1695291601144":{"attribute_name":"記事種別","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"},{"subitem_description":"ARTICLE","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_2_alternative_title_3":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Open innovation and Accounting information","subitem_alternative_title_language":"en"}]},"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"148","bibliographicPageStart":"139","bibliographicVolumeNumber":"106","bibliographic_titles":[{"bibliographic_title":"研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Journal of Inquiry and Research","bibliographic_titleLang":"en"}]}]},"item_2_description_10":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"組織を越えて、研究開発やその成果の活用をクロスオーバーさせるオープンイノベーションが進展している。オープンイノベーションは、大企業、ベンチャー、大学、公的研究機関など異なる価値観をもつ多様なプレーヤーの協業体制で進められる。それゆえ、オープンイノベーションのマネジメントには組織を越えた価値感の共有が不可欠であり、会計情報は共通尺度のひとつとして重要な役割を担う。本稿ではオープンイノベーションを推進するコンソーシアムに参加している複数の研究開発組織の協力を得て実態調査を行い、研究開発の現場では研究開発がもつオプションの価値を考慮した戦略的なマネジメントが行われていること、クローズドな研究開発とオープンな研究開発では決裁手続きが異なるケースが多いこと、組織外との共同研究開発では、経営者視点と研究者視点で対立が示唆されることなどを明らかにした。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_2_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18956/00007766","subitem_identifier_reg_type":"JaLC"}]},"item_2_publisher_20":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"関西外国語大学・関西外国語大学短期大学部","subitem_publisher_language":"ja"},{"subitem_publisher":"Kansai Gaidai University","subitem_publisher_language":"en"}]},"item_2_source_id_1":{"attribute_name":"NCID","attribute_value_mlt":[{"subitem_source_identifier":"AN00046756","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_21":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0388-1067","subitem_source_identifier_type":"PISSN"}]},"item_2_text_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_text_value":"9"}]},"item_2_text_6":{"attribute_name":"作成者所属(日)","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"関西外国語大学"}]},"item_2_text_7":{"attribute_name":"作成者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Kansai Gaidai University"}]},"item_2_version_type_22":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"関西外国語大学","affiliationNameLang":"ja"},{"affiliationName":"Kansai Gaidai University","affiliationNameLang":"en"}]}],"creatorNames":[{"creatorName":"北尾, 信夫","creatorNameLang":"ja"},{"creatorName":"キタオ, ノブオ","creatorNameLang":"ja-Kana"},{"creatorName":"Kitao, Nobuo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"15067","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"00708969","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=00708969"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-09-22"}],"displaytype":"detail","filename":"r106_09.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"r106_09","objectType":"fulltext","url":"https://kansaigaidai.repo.nii.ac.jp/record/7783/files/r106_09.pdf"},"version_id":"e4ffa214-8b77-4e94-85b6-4c93e08a6462"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"管理会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"研究開発","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"R&D","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"リアルオプション","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"オープンイノベーション","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"オープンイノベーションと会計情報","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"オープンイノベーションと会計情報","subitem_title_language":"ja"},{"subitem_title":"オープン　イノベーション　トカイケイ　ジョウホウ","subitem_title_language":"ja-Kana"}]},"item_type_id":"2","owner":"9","path":["733"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-09-22"},"publish_date":"2017-09-22","publish_status":"0","recid":"7783","relation_version_is_last":true,"title":["オープンイノベーションと会計情報"],"weko_creator_id":"9","weko_shared_id":-1},"updated":"2023-11-01T13:35:39.907573+00:00"}