{"created":"2023-06-21T07:31:22.820909+00:00","id":2831,"links":{},"metadata":{"_buckets":{"deposit":"284ce704-80f6-4de3-a88f-283acbf4d159"},"_deposit":{"created_by":15,"id":"2831","owners":[15],"pid":{"revision_id":0,"type":"depid","value":"2831"},"status":"published"},"_oai":{"id":"oai:k-kentan.repo.nii.ac.jp:00002831","sets":["7:15:299"]},"author_link":["3125","3127","3126","3128"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-24","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"48","bibliographicPageEnd":"32","bibliographicPageStart":"19","bibliographic_titles":[{"bibliographic_title":"研究年報"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　現在わが国において二つの中小企業会計基準が存在している。しかし，実際にこれら会計基準が普及しているのか，策定目的の一つである「中小企業融資に貢献する」を果たすことができているのかは疑問である。そこで，鹿児島県の中小企業家同友会に属する429社に対しアンケート調査を行い，中小企業\n会計基準の認知度・浸透度を明らかにした。さらに，中小企業会計基準普及の鍵を握る信用保証協会の保証料率割引制度の認知度・利用度も明らかにしている。調査の結果，中小企業会計基準，保証料率割引制度のいずれにおいても極端に認知度が低く，浸透していないことが明らかとなっている。この原因の一つ\nに，鹿児島県特有の要因があることを明らかにしている。\n","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"鹿児島県立短期大学　地域研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0288-5883","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"櫛部, 幸子"},{"creatorName":"クシベ, サチコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"宗田, 健一"},{"creatorName":"ソウタ, ケンイチ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"KUSHIBE, Sachiko","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"SOTA, Kenichi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-06-20"}],"displaytype":"detail","filename":"02 研究年報48_2_櫛部・宗田.pdf","filesize":[{"value":"785.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"02 研究年報48_2_櫛部・宗田","url":"https://k-kentan.repo.nii.ac.jp/record/2831/files/02 研究年報48_2_櫛部・宗田.pdf"},"version_id":"02f8260c-14a9-4124-9791-643e81162475"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会計指針","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会計要領","subitem_subject_scheme":"Other"},{"subitem_subject":"アンケート調査","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":"中小企業会計基準に関する企業の認知度調査ー鹿児島県の中小企業等を事例としてー","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業会計基準に関する企業の認知度調査ー鹿児島県の中小企業等を事例としてー"},{"subitem_title":"Awareness investigation of  Accounting Standards for Small and Medium sized Enterprises　-A Case of Medium sized Enterprises in Kagoshima-","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"15","path":["299"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-06-20"},"publish_date":"2018-06-20","publish_status":"0","recid":"2831","relation_version_is_last":true,"title":["中小企業会計基準に関する企業の認知度調査ー鹿児島県の中小企業等を事例としてー"],"weko_creator_id":"15","weko_shared_id":-1},"updated":"2023-06-21T07:43:24.809393+00:00"}