{"created":"2021-11-05T04:12:35.630381+00:00","id":2000081,"links":{},"metadata":{"_buckets":{"deposit":"f91889c6-1753-4bfb-b2d7-194842fa6641"},"_deposit":{"id":"2000081","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"2000081"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:02000081","sets":["163:164:1432:1636084839997","453:456"]},"author_link":[],"item_1627361970403":{"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_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-09","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"38","bibliographicPageStart":"21","bibliographicVolumeNumber":"111","bibliographic_titles":[{"bibliographic_title":"新潟大学経済論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Journal of Economics Niigata University","bibliographic_titleLang":"en"}]}]},"item_7_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"この論文は，報酬契約を支援するのに最適な工事収益認識基準を検討した。プロジェクトAとプロジェクトBという2つのプロジェクトがあるとする。まず，プロジェクトAが始まり，プロジェクトAが完了してから次にプロジェクトBが始まる。プロジェクトAは経営者1のみによって遂行される。プロジェクトBは経営者1によって始められるものの，経営者1がプロジェクトBを終了させることはできず，経営者2がプロジェクトBを経営者1から引き継ぎ，経営者2がプロジェクトBを完了する。このような状況で，会社の所有者は，経営者1からプロジェクトBへの努力を引き出すために工事進行基準を使いたいと願う。しかし，工事進行基準は経営者1に業績指標を操作する余地を与えてしまい，所有者は収益認識基準についてコンフリクトに直面する。まず，この論文は，会計基準設定者が企業に工事完成基準もしくは工事進行基準のいずれかの特定の工事収益認識基準を適用することを要求する場合を検討する。次に，この論文は，所有者が工事収益認識率を選択できる場合を検討する。どちらの場合も，最適な収益認識基準または工事収益認識率は，所有者が直面する状況に依存する。会計基準設定者は，統一的な収益認識基準を要求する際に各社が直面する状況を知ることはできないので，効率的な報酬契約を促進することに失敗する。したがって，会計基準設定者は，自身より状況をよく知っている所有者に収益認識基準の選択を認めるべきである。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_7_publisher_7":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"新潟大学経済学会","subitem_publisher_language":"ja"}]},"item_7_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00183269","subitem_source_identifier_type":"NCID"}]},"item_7_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-1569","subitem_source_identifier_type":"PISSN"}]},"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":[{"creatorNames":[{"creatorName":"加井, 久雄","creatorNameLang":"ja"},{"creatorName":"Kai, Hisao","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2021-11-05"}],"displaytype":"detail","filename":"111_21-38.pdf","filesize":[{"value":"943KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://niigata-u.repo.nii.ac.jp/record/2000081/files/111_21-38.pdf"},"version_id":"c152f8d2-4568-4960-9d71-0868420bc061"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"収益認識","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"工事完成基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"工事進行基準","subitem_subject_language":"ja","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":"工事収益認識基準の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"工事収益認識基準の検討","subitem_title_language":"ja"},{"subitem_title":"Study of Revenue Recognition Methods of Construction Contract","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","1636084839997"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2021-11-05"},"publish_date":"2021-11-05","publish_status":"0","recid":"2000081","relation_version_is_last":true,"title":["工事収益認識基準の検討"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2022-12-15T04:34:08.193488+00:00"}