{"created":"2023-05-15T14:23:52.951725+00:00","id":5978,"links":{},"metadata":{"_buckets":{"deposit":"657552bc-67a7-4b83-9f86-babc1a2463c1"},"_deposit":{"created_by":3,"id":"5978","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"5978"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00005978","sets":["1:34:467"]},"author_link":["7368"],"item_5_alternative_title_1":{"attribute_name":"タイトル カナ","attribute_value_mlt":[{"subitem_alternative_title":"カンリ カイケイ ト メンタル ヘルス ロンブン"}]},"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2008-02-01","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"12","bibliographicPageStart":"1","bibliographicVolumeNumber":"3","bibliographic_titles":[{"bibliographic_title":"情報学ジャーナル"},{"bibliographic_title":"Journal of Information and Communication","bibliographic_titleLang":"en"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2011-05-24","subitem_date_issued_type":"Created"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"労働者が過度のストレスからメンタルヘルス問題を抱える企業が次第に増えている。これに対処するために各種の対策・施策を実施している企業もあるし、全く実施していない企業もある。しかし、メンタルヘルスケアに取り組んでいないと、医療コストの増加をもたらし、さまざまなリスクを負うことになる。本論はこうしたメンタルヘルス問題に対する管理会計からのアプローチを試みたものである。予算管理、バランスト・スコアカード（BSC ） 、品質コスト管理、企業の社会的責任（CSR）、リスク・マネジメントの観点からメンタルヘルス問題を考察している。\n　労働者のメンタルヘルス不調は、作業能率を低下させ、生産性を減少させるだけでなく、レピュテーション・リスクを高め、企業の社会的責任に悪影響を及ぼす。BSC はメンタルヘルスケアと生産性への道筋を確認するのに役立つ。品質コスト・マネジメントはメンタルヘルスケアに関わるコストまたは損失を理解し、より良くメンタルヘルスを管理するのに役立つ。\n\nThe enterprise that the worker has a mental health issues caused by an excessive stress is gradually increasing. Some enterprises is carrying out the various programs or initiatives to deal with this issue, other enterprise is not carrying out at all. However, they assumed to carry various risk, if are not tackling with mental health care. This paper tries the approach from the management accounting to such a mental health issue. It examines a mental health issues from a viewpoint of budgetary control, Balanced Scorecard（BSC）, quality cost control, Corporate Social Responsibility (CSR), and risk management.\n　The mental health deficiency of the worker will not only decrease work efficiency and productivity, but also raises reputation risk and has an unfavorable influence on CSR.BSC is useful to trace the route from mental health care to productivity. Quality cost management is useful to understand the cost or loss that are related to mental health care and to manage mental health better.","subitem_description_type":"Abstract"}]},"item_5_publisher_16":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"文教大学大学院情報学研究科"}]},"item_5_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21856850","subitem_source_identifier_type":"ISSN"}]},"item_5_text_39":{"attribute_name":"本文言語","attribute_value_mlt":[{"subitem_text_value":"日本語"}]},"item_5_text_42":{"attribute_name":"ID","attribute_value_mlt":[{"subitem_text_value":"BKSI030001"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Shimura, Tadashi"}]},"item_5_text_8":{"attribute_name":"所属機関","attribute_value_mlt":[{"subitem_text_value":"文教大学大学院"}]},"item_5_version_type_35":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"志村, 正"}],"nameIdentifiers":[{"nameIdentifier":"7368","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":"2018-03-24"}],"displaytype":"detail","filename":"BKSI030001.pdf","filesize":[{"value":"137.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSI030001.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/5978/files/BKSI030001.pdf"},"version_id":"643a662d-107a-48dd-8377-5367261cef66"}]},"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":"管理会計とメンタルヘルス(論文)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理会計とメンタルヘルス(論文)"},{"subitem_title":"Management Accounting Approach to Mental Health","subitem_title_language":"en"}]},"item_type_id":"5","owner":"3","path":["467"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-05-24"},"publish_date":"2011-05-24","publish_status":"0","recid":"5978","relation_version_is_last":true,"title":["管理会計とメンタルヘルス(論文)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-05-15T15:40:30.550510+00:00"}