{"created":"2024-10-08T06:29:01.612080+00:00","id":2000706,"links":{},"metadata":{"_buckets":{"deposit":"52fb3a26-9a8f-4858-ac6e-36100c92eb8b"},"_deposit":{"created_by":7,"id":"2000706","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"2000706"},"status":"published"},"_oai":{"id":"oai:ocu-omu.repo.nii.ac.jp:02000706","sets":["1623632832836:1721264204516","1721185054892:1721288070644:1721375908579:1721376389700"]},"author_link":[],"item_1617186331708":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Evolving management accounting : An account of dynamic capabilities in eco-target costing","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"大阪市立大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"Kurunsaari, Hannu","creatorNameLang":"en"},{"creatorName":"クルンサアリ, ハンヌ","creatorNameLang":"ja-Kana"},{"creatorName":"クルンサアリ, ハンヌ","creatorNameLang":"ja-Kana"}]}]},"item_1617186609386":{"attribute_name":"主題","attribute_value_mlt":[{"subitem_subject":"Dynamic capabilities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Eco-design","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Target costing","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Sustainability","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_1617186626617":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"How firms can evolve toward ecological sustainability-and how management accounting assists in that change-are pressing questions for many firms. This study explores how the practices of environmental management and eco-design are institutionalized within the context of target costing, a Japanese management accounting method. The current study employs the concept of dynamic capabilities, as framed by institutions and actions, to explicate how Toyota's target-costing method has expanded to consider ecological issues. The case study starts by presenting connections between daily activities, such as quality circles and daily kaizen events, and target costing, thus demonstrating their impact on ecological sustainability. The study finds support that target costing has evolved toward sustainability, although not as much on the level of visible structures as on the level of the capabilities and institutions that affect actions to reduce environmental impacts. Finally, the study develops an account of dynamic capabilities for ecologically conscious target costing.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1617186643794":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"大阪市立大学経営学会","subitem_publisher_language":"ja"}]},"item_1617186920753":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"0451-5986","subitem_source_identifier_type":"ISSN"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"60","bibliographicPageStart":"39","bibliographicVolumeNumber":"62","bibliographic_titles":[{"bibliographic_title":"経営研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"The business review","bibliographic_titleLang":"en"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"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_1617353299429":{"attribute_name":"関連情報","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"AN00069015","subitem_relation_type_select":"NCID"}}]},"item_1722232185104":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2024-09-09"}],"displaytype":"detail","filename":"DBa0620403.pdf","filesize":[{"value":"7.3 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"本文","objectType":"fulltext","url":"https://ocu-omu.repo.nii.ac.jp/record/2000706/files/DBa0620403.pdf"},"version_id":"c1ee1b49-eb10-417a-b78e-815358f453eb"}]},"item_1725590125188":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"item_title":"Evolving management accounting : An account of dynamic capabilities in eco-target costing","item_type_id":"40002","owner":"7","path":["1721376389700","1721264204516"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-09-09"},"publish_date":"2024-09-09","publish_status":"0","recid":"2000706","relation_version_is_last":true,"title":["Evolving management accounting : An account of dynamic capabilities in eco-target costing"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2024-10-08T06:29:09.459400+00:00"}