What is the Diffusion of Management Accounting Innovations? : from the Perspective of the Development and Change of Management Accounting - Collections

＜departmental bulletin paper＞
What is the Diffusion of Management Accounting Innovations? : from the Perspective of the Development and Change of Management Accounting

Creator	Author PID K002207 Creator Name 大下, 丈平 Oshita, Johei オオシタ, ジョウヘイ Affiliation Affiliation Name 九州大学大学院経済学研究院 : 教授 Faculty of Economics, Kyushu University : Professor
Language	Japanese
Publisher	九州大学経済学会
Publisher	Society of Political Economy, Kyushu University
Date	2016-06-30
Source Title	Keizaigaku=Kenkyu (Journal of Political Economy)
Vol	83
Issue	1
First Page	1
Last Page	27
Publication Type	Version of Record
Access Rights	open access
JaLC DOI	https://doi.org/10.15017/1661055
Table of Contents	1 初めに 2 管理会計発達史論の伝統と革新―アクターネットワーク理論(ANT)による考察をめぐって 3 MSH/GPM とABC/TDABCとの比較検討から見えるもの 4 結び―管理会計発達史論の行方

File	FileType	Size	Views	Description
p001	pdf	2.06 MB	1,300

Record ID	1661055
Peer-Reviewed	Refereed
Spatial	フランス
Spatial	France
Subject Terms	同質セクション法(MSH)
	Method of Sections Homogenes
	Georges Perrin Method(GPM)
	活動基準原価計算(ABC)
	Activity-Based Costing
	アクターネットワーク理論
	Actor–Network Theory
	時間駆動型活動基準原価計算(TDABC)
	Time-Driven Activity-Based Costing
	管理会計イノベーションの普及
	Diffusion of Management Accounting Innovations
ISSN	0022-975X
NCID	AN00070058
Type	論文
Type	Articles
Temporal	現代
Temporal	Contemporary
Created Date	2016.07.15
Modified Date	2022.02.10