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McKinseyによるBudgetary Control（1922）と政府の予算制度
https://takamatsu-u.repo.nii.ac.jp/records/6426
https://takamatsu-u.repo.nii.ac.jp/records/64269e5696b7-325b-4883-88af-2172f6a374e3
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
64-65_1_021-037_kawasaki.pdf (1.6 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2016-02-28 | |||||||
| タイトル | ||||||||
| タイトル | McKinseyによるBudgetary Control（1922）と政府の予算制度 | |||||||
| タイトル | ||||||||
| タイトル | Budgetary Control (1922）by McKinsey and Budeting Systems of Government | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| 著者 |
川﨑, 紘宗
× 川﨑, 紘宗
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| 内容記述 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | This paper analyzes the background of creating a budgeting system in the US. Therefore, at first, this paper considers the context of the installation of a new budgeting system in municipal governments in the US at the turn of the last century. A trigger of the installation of the new budgeting system was the progressive movement. This movement installed a new budgeting system based on scientific management, a concept of the standard interpretation of a control of expenditures for the rectification of the extravagant use of public funds. Then, the federal government considered this thought and enacted The Budget and Accounting Act of 1921.The budgeting system based on the law made an impact on Budgetary Control（McKinsey, 1922）. This paper considers a budgeting system by McKinsey, and then compares the budgeting system by McKinsey with the new budgeting system in government. This paper, finally, concludes that because of the progressive movement, scientific management affected the new budgeting system in government and then this system crucially affected the budgeting systems in ordinary companies. | |||||||
| 書誌情報 |
研究紀要 en : Research bulletin 巻 64・65, p. 21-37, 発行日 2016-02-28 |
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| 出版者 | ||||||||
| 出版者 | 高松大学・高松短期大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 2185-1786 | |||||||
| 書誌レコードID | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AA12458238 | |||||||
| フォーマット | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | application/pdf | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||
