{"created":"2023-12-24T23:14:40.776058+00:00","id":2000060,"links":{},"metadata":{"_buckets":{"deposit":"5b917244-9bd2-4abf-a6c5-b5e89bb620e4"},"_deposit":{"created_by":18,"id":"2000060","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2000060"},"status":"published"},"_oai":{"id":"oai:hokuriku.repo.nii.ac.jp:02000060","sets":["29:1695351854159"]},"author_link":[],"control_number":"2000060","item_10002_alternative_title_1":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Visualizing Local Resources and Valuation Practices ―Based on a review of the Valuation of Intangible Assets in Marketing and Management Accounting―","subitem_alternative_title_language":"en"}]},"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"55","bibliographicPageEnd":"163","bibliographicPageStart":"155","bibliographic_titles":[{"bibliographic_title":"北陸大学紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Hokuriku University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"現在、働き方改革は、テレワークを用いた効率的な働き方を導入するための制度設計の問題だけでは対応しきれない段階にある。本稿では、地域の課題を解決する上で、新たに地域資源を可視化させていく企業実践に注目する意義を検討する。企業実践で可視化される地域資源は、その地域の利益に直接的に関係のある有形の資産や、地域の住民との関係性という無形の資産も含まれる。また、無形資産としての地域資源を捉え直すために、マーケティング研究や会計学の先行研究を参照する。商品それ自体にだけ価値を認める従来の研究では、商品を購買する消費者の経験を含めたより広範囲の資産を捉える視座が欠けていた。そのため、マーケティング研究においては、無形資産としての財を捉えるためのパラダイムシフトが必要であった。会計学においては、本来は客観的には数値化し得ない無形資産を数値化し管理の対象とすることに伴う文化・社会的影響を検討するための先行研究をレビューする。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"Currently, the reform of work styles is at a stage where it is not possible to address only the issue of designing systems to introduce efficient work styles using telework.\nIn this paper, we examine corporate practices that make new local resources visible as they solve local problems. The local resources visualized through corporate practice include tangible assets directly related to the interests of the region and intangible assets in the form of relationships with local residents. In order to recapture local resources as intangible assets, we refer to previous studies in marketing research and accounting. Conventional research, which recognizes value only in the product itself, lacks a perspective that captures a wider range of assets, including the experiences of consumers who purchase products. Therefore, a paradigm shift was needed in\nmarketing research to capture goods as intangible assets. In accounting studies, we review previous studies to examine the cultural and social implications of evaluating and subjecting to control intangible assets that cannot be objectively quantified in nature.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北陸大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2186-3989","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"北陸大学経済経営学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"髙山直","creatorNameLang":"ja"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"同志社大学商学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"國枝陽輔","creatorNameLang":"ja"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"近畿大学経営学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"瀨良兼司","creatorNameLang":"ja"}]},{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"尾道市立大学経済情報学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"吉田政之","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-09-30"}],"filename":"econ07.pdf","filesize":[{"value":"782 KB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://hokuriku.repo.nii.ac.jp/record/2000060/files/econ07.pdf"},"version_id":"7199d082-09c0-49f2-a9fa-4a3c959609a5"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"無形資産","subitem_subject_language":"ja"},{"subitem_subject":"価値評価研究","subitem_subject_language":"en"},{"subitem_subject":"intangible assets","subitem_subject_language":"en"},{"subitem_subject":"Valuation Studies","subitem_subject_language":"en"}]},"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":"地域資源の可視化と価値評価実践 ―マーケティングと管理会計における無形資産の価値評価に関する レビューに基づいて―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"地域資源の可視化と価値評価実践 ―マーケティングと管理会計における無形資産の価値評価に関する レビューに基づいて―","subitem_title_language":"ja"}]},"item_type_id":"10002","owner":"18","path":["1695351854159"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-09-30"},"publish_date":"2023-09-30","publish_status":"0","recid":"2000060","relation_version_is_last":true,"title":["地域資源の可視化と価値評価実践 ―マーケティングと管理会計における無形資産の価値評価に関する レビューに基づいて―"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2023-12-25T07:13:15.686566+00:00"}