{"created":"2023-06-19T07:35:14.513175+00:00","id":732,"links":{},"metadata":{"_buckets":{"deposit":"d0649bb5-95cb-4be2-a3d5-297260f543ee"},"_deposit":{"created_by":3,"id":"732","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"732"},"status":"published"},"_oai":{"id":"oai:mejiro.repo.nii.ac.jp:00000732","sets":["1:18:79"]},"author_link":["2065","2066"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"42","bibliographicPageStart":"29","bibliographicVolumeNumber":"(2)","bibliographic_titles":[{"bibliographic_title":"目白大学経営学研究"},{"bibliographic_title":"Mejiro journal of management","bibliographic_titleLang":"en"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"筆者が4年間8回にわたって担当した「放送大学面接授業(スクーリング)土日型」の例をもとに、本稿は、会計についての実務的経験や、年齢など、すべての面において多様な受講生に管理会計学を講義する際のスキルについて考察する。管理会計学を、簿記の初心者から会計事務所勤務者さらに税理士に至る多様な受講生に講義するためには、複数の視点が必要である。第一は、簿記の初心者である受講生に対して、管理会計的発想は身近な市民生活の中にも存在することを概説する視点。第二は、実務などで会計に日々接している受講生に対しては、制度会計と異なり、管理会計は柔軟な発想が求められるということを理解してもらう視点。その双方の視点に立った講義を行うためには、損益分岐点、部門共通費配賦、外注内作意思決定問題など管理会計学の主要な論点を理解するために「身近な例」を用いた複数の計算問題例を、放送授業用テキストの講義に入る前に利用することが効果的であるといえる。","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"6","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004766397","subitem_description_type":"Other"}]},"item_3_description_2":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11843415","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-5776","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"目白大学経営学部"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"今林, 正明"},{"creatorName":"イマバヤシ, マサアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2065","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Imabayashi, Masaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2066","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2017-10-20"}],"displaytype":"detail","filename":"KJ00004766397.pdf","filesize":[{"value":"951.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004766397.pdf","url":"https://mejiro.repo.nii.ac.jp/record/732/files/KJ00004766397.pdf"},"version_id":"9aaebeb7-231b-4e01-9d14-3155e9b34e55"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"管理会計学","subitem_subject_scheme":"Other"},{"subitem_subject":"生涯教育","subitem_subject_scheme":"Other"},{"subitem_subject":"社会人教育","subitem_subject_scheme":"Other"},{"subitem_subject":"Faculty Development","subitem_subject_scheme":"Other"},{"subitem_subject":"Schooling","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":"生涯教育における管理会計学講義法についての一考察 : 放送大学面接授業を例に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"生涯教育における管理会計学講義法についての一考察 : 放送大学面接授業を例に"},{"subitem_title":"Consideration about the Teaching Methods of the Managerial Accounting in Lifelong Education : About the University of the Air Schooling","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["79"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-10-20"},"publish_date":"2017-10-20","publish_status":"0","recid":"732","relation_version_is_last":true,"title":["生涯教育における管理会計学講義法についての一考察 : 放送大学面接授業を例に"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T08:08:50.398813+00:00"}