{"created":"2023-06-19T10:03:38.823892+00:00","id":6426,"links":{},"metadata":{"_buckets":{"deposit":"885f93e4-d5b6-46f8-ba4b-1f0f6f1f97d5"},"_deposit":{"created_by":2,"id":"6426","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"6426"},"status":"published"},"_oai":{"id":"oai:takamatsu-u.repo.nii.ac.jp:00006426","sets":["5575:5777:5784"]},"author_link":["8564"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"37","bibliographicPageStart":"21","bibliographicVolumeNumber":"64・65","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Research bulletin","bibliographic_titleLang":"en"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"高松大学・高松短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12458238","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-1786","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"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":"川﨑, 紘宗"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-10-11"}],"displaytype":"detail","filename":"64-65_1_021-037_kawasaki.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"64-65_1_021-037_kawasaki.pdf","url":"https://takamatsu-u.repo.nii.ac.jp/record/6426/files/64-65_1_021-037_kawasaki.pdf"},"version_id":"f1b83e34-6a4d-434e-bfa3-9ad971ad827c"}]},"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":"McKinseyによるBudgetary Control（1922）と政府の予算制度","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"McKinseyによるBudgetary Control（1922）と政府の予算制度"},{"subitem_title":"Budgetary Control　(1922）by McKinsey and Budeting Systems of Government","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["5784"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-02-28"},"publish_date":"2016-02-28","publish_status":"0","recid":"6426","relation_version_is_last":true,"title":["McKinseyによるBudgetary Control（1922）と政府の予算制度"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-19T10:09:21.327549+00:00"}