{"created":"2023-06-19T09:36:57.502711+00:00","id":4318,"links":{},"metadata":{"_buckets":{"deposit":"5136f8ef-9db4-4411-afa5-dceac9201881"},"_deposit":{"created_by":3,"id":"4318","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4318"},"status":"published"},"_oai":{"id":"oai:cuc.repo.nii.ac.jp:00004318","sets":["1:446:450:451"]},"author_link":["5851","5849","5850"],"item_2_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1/2","bibliographicPageEnd":"110","bibliographicPageStart":"83","bibliographicVolumeNumber":"41","bibliographic_titles":[{"bibliographic_title":"千葉商大論叢"}]}]},"item_2_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"嶋根, 進"}],"nameIdentifiers":[{"nameIdentifier":"5849","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"シマネ, ススム"}],"nameIdentifiers":[{"nameIdentifier":"5850","nameIdentifierScheme":"WEKO"}]}]},"item_2_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"SHIMANE, Susumu","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"5851","nameIdentifierScheme":"WEKO"}]}]},"item_2_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_2_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"一般的にソフトウエア企業は知識集約型産業で紙と鉛筆があれば仕事になり,生産設備に該当するものは人であり有体物を持たないところに特色があるといわれている。その他の特色としては,一点は,建設業に似てメーカーやユーザーを中心とした上流(設計を中心)から下流(プログアム製造を中心)までの分業体制となっていること。また二点目は,ソフトウエアには特定ユーザー向けのオーダメード的なものと,汎用性を持ち,多くのユーザーが利用できるように作成された既製服的なものとがある。業界の特色としては以上が指摘され,先端企業としてのソフトウエア会社は財務内容について不透明感がみられる。そこで,本稿では,ソフトウエア企業で店頭市場に上場された後に倒産した2社を事例としてとりあげ,有価証券報告書等を用い財務的特質を明らかにし,ソフトウエア会社を会計的見地から他業種との比較分析を行い,財務的視点を踏まえつつソフトウエア会社に対する経営政策への提言を試みた点に本研究の特徴がある。","subitem_description_type":"Other"}]},"item_2_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN0014259X","subitem_source_identifier_type":"NCID"}]},"item_2_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究ノート"}]},"item_2_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Note"}]},"item_2_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"千葉商科大学会計学"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2003-09-30"}],"displaytype":"detail","filename":"KJ00004215404.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://cuc.repo.nii.ac.jp/record/4318/files/KJ00004215404.pdf"},"version_id":"86f27d7f-4fe2-4467-ba14-e642790d0b75"}]},"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":"ソフトウエア企業の財務的一考察 : 倒産事例を中心として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ソフトウエア企業の財務的一考察 : 倒産事例を中心として"},{"subitem_title":"A Financial Consideration of Software Companies : Focused on Bankruptcy Examples","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["451"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-09-30"},"publish_date":"2003-09-30","publish_status":"0","recid":"4318","relation_version_is_last":true,"title":["ソフトウエア企業の財務的一考察 : 倒産事例を中心として"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:41:13.292464+00:00"}