{"created":"2023-06-20T13:51:34.318729+00:00","id":1068,"links":{},"metadata":{"_buckets":{"deposit":"dd572737-b24c-4696-a433-8891fa454209"},"_deposit":{"created_by":11,"id":"1068","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"1068"},"status":"published"},"_oai":{"id":"oai:oiu.repo.nii.ac.jp:00001068","sets":["1:165:168"]},"author_link":["3763"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"65","bibliographicPageStart":"45","bibliographicVolumeNumber":"33","bibliographic_titles":[{"bibliographic_title":"国際研究論叢 : 大阪国際大学紀要"},{"bibliographic_title":"OIU Journal of International Studies","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　The purpose of this paper is to clarify how transfer prices were incorporated into management accounting. In order to achieve this, the traditional wisdom of R. W. Scapens (1985) was used. That is, considering how transfer prices are explained in management accounting texts. From this, we examined if there was a certain agreement among researchers. As a result, it is clearly indicated that the transfer price was taken from the viewpoint of performance evaluation in the responsibility center. In addition, based on this result, this paper also focused on research by David Solomons, because his research made performance evaluation in the division system a problem. Examination of this research shows that his work was the culmination of transfer pricing research in the 1960s.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"大阪国際大学・大阪国際大学短期大学部"}]},"item_10002_select_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_select_item":"P"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-3586","subitem_source_identifier_type":"ISSN"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_10002_text_26":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_10002_text_27":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_text_value":"AN10110523"}]},"item_10002_text_28":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_text_value":"4"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"尾花, 忠夫"},{"creatorName":"オバナ, タダオ","creatorNameLang":"ja-Kana"},{"creatorName":"Obana, Tadao","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3763","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000402605258","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000402605258"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-04-02"}],"displaytype":"detail","filename":"33-3-045.pdf","filesize":[{"value":"791.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"33-3-045","url":"https://oiu.repo.nii.ac.jp/record/1068/files/33-3-045.pdf"},"version_id":"a2b6618b-c5c1-4372-9339-194a03ec4ddf"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"振替価格","subitem_subject_scheme":"Other"},{"subitem_subject":"業績評価","subitem_subject_scheme":"Other"},{"subitem_subject":"事業部制組織","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":"振替価格研究の展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"振替価格研究の展開"},{"subitem_title":"Development of Transfer Pricing Research","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"11","path":["168"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-04-02"},"publish_date":"2020-04-02","publish_status":"0","recid":"1068","relation_version_is_last":true,"title":["振替価格研究の展開"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-06-20T14:02:53.976164+00:00"}