組織特性と予算利用形態の関係

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ጸᎥ࿑ॴȻ̙አҟႊढৰɁᩜΡ

ʹȁజǽ۹ǽগ

The Relationship between Organizational Characteristics and the Budget Use Form

Ôáå ÓÁÓÁËÉ

ᛵǽ஖ ǽటሟɁᄻᄑɂǾጸᎥጽ؆ɁȲɔɁ̙አɁҟႊढৰɁȕɝ஁ɥǾጸᎥȟધȷȨɑȩɑȽ࿑ॴȻɁᩜᣵȞɜ೫᜞ȬɞȦȻ ȺȕɞǿጸᎥɁᄻൈǾ̷యɗ๊Ӧю߁Ɂ۹റԇȾͧȗǾյጸᎥɂȰɟȱɟɁ࿑ॴȾᤛȪȲከျ͢᜛ʁʃʐʪɥᜫ᜛ȪǾ ҟႊȪȹȗȢȦȻȟɑȬɑȬ᥾ᛵȾȽȶȹȗɞǿщͶᄑȾǾటሟȺɂከျ͢᜛ᬻڒɁаᚐᆅሱɁʶʝʯ˂ȾژȸȠǾ˪ ᆬ޴ॴɥɂȫɔȻȬɞ˿ȽጸᎥ࿑ॴȻ̙አҟႊढৰɥ૬ᇉȪȲșțȺǾ˵ᐐɁᩜΡɥ೫᜞ȪȲǿ ǽటሟɁ˿ᛵȽፀᝲȻȪȹǾ͏˩Ɂ ³ ཟɥમȥɞȦȻȟȺȠɞǿቼ ± ȾǾ˪ᆬ޴ॴɋɁߦѿȾȝȤɞ̙አʃʳʍɹɁ఍ ӛॴɥ̾ऻɛɝᝊጯȾ஥ɜȞȾȪȹȗȢ॒ᛵȟȕɞǿቼ ² ȾǾ੉ႩɁ۰ԇȾ౬ᢅȾߦख़ȬɞȲɔȾɂǾɮʽʉʳɹʐɭ ʠɽʽʒʷ˂ʵȟ఍ӛȻȨɟɞǿɑȲǾ੉ႩȟӿֆȬɞʴʃɹɁሌ࣊Ⱦख़ȫȹǾɽʽʒʷ˂ʵɁऐȨɥ۰ԇȨȮȹȗȢ ȦȻɕ᥾ᛵȺȕɞǿȰȪȹቼ ³ ȾǾɮʘʣ˂ʁʱʽȻӁᣲॴɂˢᓐᄑȾɂɮʽʉʳɹʐɭʠȽ̙አҟႊȻɁᜆ֪ॴȟᯚ ȗȟǾ̙አɁᄻᄑɗӁᣲॴɁʉɮʡɥӨಘȬɞȻǾᜱ୽ᄑȽҟႊȟᤛȬɞکնɕȕɞǿ̾ऻɁᆅሱɥᄉࠕȨȮɞȲɔȾǾ ȦɟɑȺႊȗɜɟȹȠȲകॡɗ۰ୣɁጯґԇɥȨɜȾ᣹ɔȹȗȢȦȻȟ᥾ᛵȺȕɞǿ ɷ˂ʹ˂ʓᴷ̙አǾ˪ᆬ޴ॴǾ੉ႩǾɮʘʣ˂ʁʱʽǾӁᣲॴ Abstract

This study aims to examine the relationship between different styles of budget use by management and various organizational characteristics. Following the diversifi cation of organizational objectives, human resources, and the activities of organizations, it has become increasingly important for organizations to design and use management accounting systems based on organizational characteristics. In this context, based on prior management accounting research, this study investigates the relationship between organizational characteristics, such as handling uncertainties, and the types of budget use.

The results present the following recommendations. First, it is necessary to elaborate on the effectiveness of budgetary slack in dealing with uncertainties. Second, it is assumed that interactive controls can facilitate fl exible management of strategic change. Additionally, it is also important to change the strength of control according to the degree of risk included in the strategies. Finally, while innovation and creativity are compatible with interactive budget use, diagnostic use may be appropriate when considering budgetary purposes and the types of creativity. In this regard, it would be important to promote the ramifications of conventional concepts and variables when developing future research.

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ᴮᴫɂȫɔȾ

ǽటሟɁᄻᄑɂǾ͍᚜ᄑȽጸᎥ࿑ॴȻǾ̙አɁҟႊढৰ ɁᩖɁᩜΡɥ೫᜞ȬɞȦȻȺȕɞǿጸᎥጽ؆ȾȝȗȹɂǾ ᩋఙᄑˁᅽఙᄑȽጽ؆᜛႕ɥኍްȪǾ̙አɗCVP ґ౏Ǿ ʚʳʽʃʒˁʃɽɬɵ˂ʓᴥBSCᴦȻȗȶȲሗȁɁከ ျ͢᜛ʁʃʐʪȟ๊ႊȨɟɞǿ²°°µ ࢳȾႇഈጽျԦ͢± ᴦ ȟஓట͙ഈɥߦ៎Ⱦ޴ஃȪȲᝩ౼ȺɂǾوኌ͙ഈɁ ¹¸.¸ᴢȟ̙አከျҤ࣊ɥધȶȹȗȲȦȻȟґȞȶȲǿȪ ȲȟȶȹǾୣ۹ȢɁከျ͢᜛ʁʃʐʪɁ˹ȺɕǾ̙አɂ ࿑ȾࢿȢҟႊȨɟȹȗɞȦȻɂ஥ᄌȺȕɞǿ ǽȦɁɛșȽ޴өɁး࿡ȞɜɕǾከျ͢᜛ᆅሱȾȝȗȹ ̙አȾཱིཟɥछȹɞȦȻɁ᥾ᛵॴɂȠɢɔȹᯚȗǿ޴᪨ ȾǾޙᚓᄑȾɕ̙አɋɁᩜ॑ɂᯚȢǾ̙አከျȟ̷ᩖɁ ʬʋʣ˂ʁʱʽɗᚐӦǾጽ؆ഈ᎝ኄȾ˫țɞफᬭȟᩋࢳ ȾɢȲɝᆅሱȨɟፖȤȹȗɞǿȨɜȾᣋࢳǾ؆ҟ͙ഈɁ ɒȽɜȭߩᩌᐳጸᎥɗ᫿؆ҟጸᎥɁ᥾ᛵॴɕᯚɑɝǾጸ Ꭵ๊ӦɁ਽౓Ɂ˪ᆬ޴ॴɁۄ۾Ǿ᭔޵ʕ˂ʄɁ۹റԇɕ ᣹ɦȺȗɞǿȦɟȾͧȗǾከျ͢᜛ʁʃʐʪɁᜫ᜛ɗҟ ႊɁȕɝ஁Ⱦȷȗȹѓ೫᜞Ɂ॒ᛵॴȟۄȪȹȗɞǿ ǽȦɟɑȺǾከျ͢᜛ᆅሱȺɂǾከျ͢᜛ʁʃʐʪɁᜫ ᜛ɗҟႊɁȕɝ஁ȟǾ۹ȢɁ۰ୣɥᐎਁȾоɟґ౏Ⱦֆ ɔȽȟɜᝩ౼ȨɟȹȠȲǿChenhallᴥ²°°³ᴦɂǾ۶᥂ ၥہǾ੫ᚓǾʉʃɹ˪ᆬ޴ॴǾጸᎥɁഫᣲɗ᛼ൌǾ੉ႩǾ ୫ԇȻȗȶȲ۰ୣȟǾаᚐᆅሱȾȝȗȹȼɁɛșȾસț ɜɟȹȠȲɁȞɥ୥ျȪȹȗɞǿȦɁșȴǾ̙አከျȾ ᩜᣵȬɞаᚐᆅሱȺɂǾ˪ᆬ޴ॴɗ੉ႩȻ̙አҟႊȻɁ ᩜΡȟ෗ᢎᄑ۹Ȣ՘ɝ˨ȥɜɟȹȠȲᴥe.g.,Abernethy and Brownell ±¹¹¹; Balakrishnan et al. ²°°·ᴦǿȦɟɜ ȾӏțȹᣋࢳɂǾ޴өȾȝȤɞᩜ॑ɁᯚɑɝɥՕ஭Ȭɞ ɛșȾǾɮʘʣ˂ʁʱʽɗӁᣲॴȻ̙አከျȻɁᩜΡȾ ɕาᄻȟᪿɑȶȹȗɞǿ ǽȰȦȺǾటሟȺɂǾከျ͢᜛ᬻڒɁаᚐᆅሱɥʶʝʯ˂ ȪǾ³ ȷɁጸᎥ࿑ॴᴥ˪ᆬ޴ॴǾ੉ႩǾɮʘʣ˂ʁʱʽ ȝɛɆӁᣲॴᴦȻ̙አҟႊढৰȻɁᩜΡɥᝲȫɞǿቼ ² ኮȺɂ̙አɁमҾȻᝥᭉɥ୥ျȪǾቼ ³ ኮȺɂаᚐᆅሱ Ⱦژȸȗȹ̙አҟႊढৰȻյጸᎥ࿑ॴȻɁᩜΡɥᝲȫ ɞǿቼ ´ ኮȺɂటሟɁɑȻɔɥᚐȗǾፀᝲɥ૬ᇉȬɞǿ

ᴯᴫ̙አɁमҾȻᝥᭉ

ǽඉ̢ᴥ²°±², p.±¹¹ᴦȾɛɟɃǾ͙ഈ̙አȾɂ᜛႕ᜫްǾ ᝩ୥ǾፋҤȻȗș ³ ȷɁጽ؆ከျൡᑤȟȕɞǿ៧ۨɗႆ ႇɁ᜛႕Ⱦȝȗȹ᥂ᩌᩖɁᝩ୥Ȼ៾ᦂɁᚾȸȤɥᚐȗǾ ˢްఙᩖɁጶ̘ऻȾɂᜫްȨɟȲ̙አȻ޴᎝ȻɁ෗ᢎґ ౏ɗࢃႱɁአްɥ޴ஃȪǾ॒ᛵȾख़ȫȹழඩ૞ᏚȟȻɜ ɟɞǿȬȽɢȴǾȦɟɜ̙አɁൡᑤɂጽ؆๊ӦɁैၥɥ ᚜ȬPDCA ɿɮɹʵȾߦख़Ȫȹȗɞǿ ǽ ̙ አ ከ ျ ɂǾ ̙ አ ፾ ਽ Ȼ ̙ አ ፋ Ҥ Ⱦ ጯ ҝ Ȩ ɟ ɞǿ Anthony and Govindarajanᴥ²°°·, p.³¸²ᴦɂǾ̙አ፾ ਽ Ɂ ᄻ ᄑ ɥ(±) ੉ Ⴉ ᜛ ႕ Ɂ ॊ ᝩ ୥ᴥfi ne-tuning the strategic planᴦǾ(²) ᝩ୥ᴥcoordinationᴦǾ(³) ៪͖ɁҾ ɝछȹᴥassigning responsibilityᴦǾ(´) ഈ᎝᜻ΙɁژᇀ ᴥbasis for performance evaluationᴦȻᣖɌȹȗɞǿȬ ȽɢȴǾ̙አȾɂǾщͶᄑȽୣϏɥ˫țȹ᜛႕Ɂ޵ᜊॴ ɥᯚɔǾጸᎥюɁᛓୣɁ᥂ᩌȾᥓґȬɞ៾ໃȻȰɟȾ͇ ᪢ȪȹᝥȨɟɞ៪͖ɥᝩ୥ȪǾ̜ऻᄑȽ᜻Ιɥᚐș᪨Ɂ ژໄȻȪȹ๊ႊȨɟɞȦȻȟఙशȨɟɞǿ ǽɑȲǾ̙አ፾਽ɁढৰɂǾʒʍʡʊɰʽȻʦʒʪɬʍ ʡǾ˵ᐐɁ੸ᚡࣻȾ۾ҝȨɟɞǿʒʍʡʊɰʽɂǾȈ̙ አᝥȟᇋᩋջȺˢ஁ᄑȾ̙አɥ౼ްȪȹးکȾऐҤȬɞ ஁ࣻȉᴥඉ̢ᴩ²°±², p.²°²ᴦȺȕɞǿȰɁջɁᣮɝጸᎥ ɁʒʍʡɁ஁ᦉȟՕ஭ȨɟɞՕᬂǾးکɁिഈ׆Ⱦɂ፾ ਽ȨɟȲ̙አɁಏચȟͤɢɝȾȢȗǿȰɁፀ౓Ǿिഈ׆ Ɂʬʋʣ˂ʁʱʽɁͲ˩ȾȷȽȟɞȦȻȟԲ৅Ȩɟɞǿ ǽʦʒʪɬʍʡɂǾʒʍʡʊɰʽȻߦྃᄑȾǾးکɁ৙ ᛻ȾژȸȗȹпᇋɁ̙አɥ፾਽Ȭɞ஁ࣻȺȕɞǿȦɁ஁ ࣻȾɛɟɃǾးکɁ޴ষɥސґȾᐎਁȪȲ̙አɥጸɓȦ ȻȟȺȠǾʒʍʡʊɰʽɁʑʫʴʍʒȻȨɟɞिഈ׆Ɂ ʬʋʣ˂ʁʱʽͲ˩Ɂਰॡɕ੝ઝȨɟɞǿȪȞȪǾिഈ ׆ȟयɜρ̷ɗ੔ࠖ᥂ᩌɁҟᄬɥТаȪɛșȻȬɞፀ ౓Ǿ̙አȟпᇋᄑȽ᜛႕Ȟɜ̊ᫌȪȹȪɑșȝȰɟȟȕ ɞǿ ǽȰȦȺǾ޴өȺɂʒʍʡʊɰʽȻʦʒʪɬʍʡɁ੸ᚡ ࣻȟ૗ɜɟɞȦȻȟˢᓐᄑȺȕɞǿȬȽɢȴǾʒʍʡȟ ۾፣ᄑȽ᜛႕ɥ૬ᇉȪǾȰɁ᜛႕Ȼ୥նȬɞɛșȾးک Ⱥ̙አɥ፾਽ȪȹȗȢǿ੸ᚡࣻȾɛɟɃǾȈʒʍʡȻး ک᥂ᩌɁɷʭʍʋʦ˂ʵɁᤈሌȾȝȗȹǾҟᄬ᜛႕ɥᤎ ਽ȬɞȲɔɁሗȁɁ୎ױኍɗ୎ױಘȟ૬ಘȨɟɞȉᴥඉ ̢ᴩ²°±², p.²°³ᴦǿከျ͢᜛ᆅሱȺɂǾ੸ᚡࣻȻɎɏպ ᏲɁՎӏټ̙አȻȗș֣ለȺᝓឧȨɟȹȗɞǿՎӏټ̙ አɁകॡɥ૬ᠭȪȲఊқɁᆅሱȻȨɟɞArgyrisᴥ±¹µ²ᴦ ɂǾछ஽ɁႇഈႜȾȝȤɞ̷ᩖᩜΡɁ᥾ᛵॴɁᯚɑɝɥ ᡍɑțǾ̙አȟ̷ȁɁ॑ျɗᚐӦȾȼɁɛșȽफᬭɥɕ ȲɜȬɁȞɥᝲȫȹȗɞǿՎӏټ̙አȾȷȗȹɂ ±¹·° ࢳ͍͏᪃ॲᣱȾᆅሱᖞሥȟ᣹ɒǾȰɁ৙ᏲȻ᪅ႜȟ۹Ȣ ɁᆅሱᐐȾɛȶȹᝲȫɜɟȹȗɞǿ

ǽ ᩜ ᣵ Ȭ ɞ ᆅ ሱ Ȼ Ȫ ȹǾParker and Kyjᴥ²°°¶ᴦ ɂǾ ̙አ፾਽ʡʷʅʃȾȝȤɞ˨ձȻ᥂˩ɁᩖɁٹᄽᄑষڨ ц఍ɁʬʑʵɥഫኳȪǾষڨц఍ȻᛓୣɁ۰ୣȻɁᩖɁ ᛓնᄑȽᩜΡɥ೫ᜳȪȹȗɞǿȰȪȹǾዢّɁᛏᣲഈɋ Ɂ᠎ץᇝᝩ౼ȞɜǾ̙አՎӏɁ΢᣹ȟষڨц఍Ɂ΢᣹Ȼ मҾɁ௴ரȨɁͲນȾ߆˫ȬɞȦȻǾमҾɁ௴ரȨɁͲ ນȝɛɆষڨц఍Ɂ΢᣹ȟᐳөഈ᎝Ɂտ˨ȾȷȽȟɞȦ

±³ ȻɥᇉȪȲǿȦɁɛșȾ̙አ፾਽ʡʷʅʃȾȝȤɞষڨ ц఍ɂǾ˨ձȻ᥂˩ɁᩖɁٹᄽᄑȽᩜΡɥ৊ްȬɞȦȻ ȟˢᓐᄑȺȕɞǿȦɟȾߦȪȹFisher et al.ᴥ²°°²ᴦɂǾ ޙ᥂ႆɥߦ៎ȻȪȲ޴᮷ȾȝȗȹǾ᥂˩ᩖɁ෩ࢲᄑȽষ ڨɁ᫿ߦለॴɥ፿֪ȬɞȦȻȺ̙አʃʳʍɹɁҭນɥ΢ ȪǾഈ᎝Ɂտ˨ɥɕȲɜȬȦȻɥ᛻ҋȪȲǿ ǽՎӏټ̙አᆅሱȾȝȗȹɂǾ̙አʃʳʍɹɋɁᩜ॑ȟ ᫿ࢠȾᯚȗǿ̙አʃʳʍɹɁढ਽ɂ̙አ፾਽ɋɁՎӏȾ ɛȶȹ΢ȨɟɞȻᐎțɜɟȹȗɞȟǾɛɝᝊጯȽᐎߔɂ ఍ᄬȽᇉדɥ˫țɞǿMerchantᴥ±¹¸µᴦɂǾɲʶɹʒ ʷʕɹʃႇഈጸᎥɋɁ᠎ץᇝᝩ౼ɥᣮȫȹǾႆႇʡʷʅ ʃȟ෗ᢎᄑ̙ລժᑤȽکնȾɂǾʨʗʂʭ˂Ɂ̙አՎӏ ȟ̙አʃʳʍɹɁढ਽ϿտɥऍɔɞȦȻɥ஥ɜȞȾȪȹ ȗɞǿȦɁɎȞǾʨʗʂʭ˂ɁϕျॴȟᯚȗɎȼǾ̙አ ՎӏȾɛɞ̙አʃʳʍɹढ਽Ɂሌ࣊ȟऍɑɞȻȗșፀ౓ ɕीɜɟȹȗɞᴥMaiga and Jacobs ²°°·ᴦǿ

ǽˢ஁ȺǾ̙አȟ఍ȬɞȗȢȷȞɁᝥᭉɕ઩ଊȨɟȹȗ ɞǿඉ̢ᴥ²°±², pp.²±¶-²±·ᴦɂǾ̙አከျɁץᭉཟȻ ȪȹḧओӌॴɁඑܩǾḨਖ਼ᩖȻɽʃʒȟȞȞɞȦȻǾḩ ۰ԇɁ༜Ȫȗጽ؆Ɂᣱ࣊ȾɂȷȗȹȗȤȽȗȦȻɁ ³ ཟ ɥમȥȹȗɞǿȪȞȪǾҰኮȺᣖɌȲ̙አከျҤ࣊Ɂௐ Ւ࿡มȞɜɕǾ̙አɁࣔඨɂȕɑɝး޴ᄑȺɂȽȗǿȪ ȲȟȶȹǾȦșȪȲץᭉཟɥᝓឧȪȷȷጸᎥᩖɗጸᎥю Ⱥ౬ᢅȾ̙አҟႊɁሌ࣊ɗढৰɥ۰ԇȨȮȹȗȢȦȻ ȟǾఊɕնျᄑȺȕɞȻᐎțɜɟɞǿޙᚓᄑȾɕǾ۹Ȣ Ɂጽ᮷ᄑᝩ౼Ⱦژȸȗȹ̙አɁ఍ӛॴȻᝥᭉɥ฼ȗҋ ȪǾᝥᭉɋɁߦѿɁ̈́஁ȾȷȗȹᐎߔȪȹȗȢȦȻȟ఍ ᄬȺȕɠșǿ

ᴰᴫ̙አҟႊढৰȻጸᎥ࿑ॴ

³®±ǽ̙አҟႊढৰ ǽከျ͢᜛ᆅሱȾȝȤɞ̙አҟႊɂǾҰኮȺᣖɌȲ̙አ ፾਽Ȼ̙አፋҤɁșȴǾ̙አፋҤȻȪȹᐎțɜɟȹȗɞǿ ȦɟɑȺǾ̙አɥɂȫɔȻȬɞɽʽʒʷ˂ʵʁʃʐʪɁ ҟ ႊ ศ ɥ ᝲ ȫ ɞ ˨ Ⱥ ɂǾSimonsᴥ±¹¹µᴦȟ૬כȪȲ Levers of Controlᴥ͏˩ LOCᴦɁകॡȟ۹Ȣ૵ႊȨɟ ȹȠȲǿLOC ɂǾαసʁʃʐʪǾہႜʁʃʐʪǾᜱ୽ ټɽʽʒʷ˂ʵʁʃʐʪᴥDCSᴦǾɮʽʉʳɹʐɭʠɽ ʽʒʷ˂ʵʁʃʐʪᴥICSᴦɁ ´ ȷɁʶʚ˂Ⱥഫ਽Ȩɟ ɞǿαసʁʃʐʪɂǾጸᎥȾȝȤɞˢᣵɁ஥ᇉᄑȽްᏲ ȺȕɝǾʨʗʂʭ˂ȾɛɞȰɁްᏲɁͤᤎȻͶጕᄑȽऐ ԇɥᣮȫȹǾጸᎥȾȻȶȹɁΙϏǾᄻᄑǾ஁տॴɥ˫ț ɞᴥSimons ±¹¹µ, p.³´ᴦǿہႜʁʃʐʪɂǾጸᎥɁՎӏ ᐐȾ߁ᝓȨɟɞᚐӦɁᬻڒɥ૫ȠҋȪȹȗɞᴥSimons ±¹¹µ, p.³¹ᴦǿSimonsᴥ±¹¹µ, p.³¹ᴦȾɛɟɃǾαసʁʃ ʐʪȾɛȶȹӦൡȸȤɜɟɞጸᎥɁ૘ጪᄑȽ๊ӦȾǾہ ႜʁʃʐʪȟ᥾ᛵȽҤ᪅ɥᝥȬǿ ǽDCS ɂǾጸᎥɁ਽౓ɥᄶ᛾Ȫ̜ҰȾᜫްȨɟȲഈ᎝ ෩ໄȞɜɁ̊ᫌɥεඩȬɞȲɔȾǾʨʗʂʭ˂ȟ๊ႊȬ ɞуࣻɁষڨʁʃʐʪȺȕɞᴥSimons ±¹¹µ, p.µ¹ᴦǿȰ ȪȹǾICS ɂǾʨʗʂʭ˂ȟ᥂˩Ɂ৙९ขްᚐӦȾ᛼Ҭ ᄑȞȷρ̷ᄑȾᩜ˫ȬɞȲɔȾ๊ႊȬɞǾуࣻɁষڨʁ ʃʐʪȺȕɞᴥSimons ±¹¹µ, p.¹µᴦǿICS Ɂ˿Ƚ࿑ौȻ ȪȹǾḧпᇋɁา৙ȟᪿɔɜɟɞȲɔǾጸᎥȾސ٣Ȭɞ ۹ୣɁɽʽʒʷ˂ʵʁʃʐʪɁșȴ ± ȷȳȤȟɮʽʉʳ ɹʐɭʠȾ๊ႊȨɟɞȦȻǾḨʨʗʂʭ˂Ɂᤣ੻Ⱦख़ȫ ȹȼɁɛșȽɽʽʒʷ˂ʵʁʃʐʪɕɮʽʉʳɹʐɭʠ Ⱦ ҟ ႊ Ⱥ Ƞ ɞ Ȧ Ȼ ȟ મ ȥ ɜ ɟ ɞᴥSimons ²°°µ, ᤳᜭ p.±³¶ᴦǿ˨ᜤɁ ´ ȷɁʶʚ˂ɂǾ̜ഈ੉Ⴉɥ˹॑Ⱦૄț ȹᥓᏚȨɟȹȝɝǾఊጶᄑȾ̜ഈ੉ႩɁ޴ஃɥ਽ӎȨȮ ɞȲɔȾᝩኮȪȽȟɜൡᑤȨȮȹȗȢ॒ᛵȟȕɞǿαస ʁʃʐʪɂጸᎥɁ˹ಎᄑΙϏɥǾہႜʁʃʐʪɂوᤧȬ ɌȠʴʃɹɥǾDCS ɂ᥾ᛵഈ᎝۰ୣɥǾȰȪȹ ICS ɂ ੉Ⴉᄑ˪ᆬ޴ॴɥɽʽʒʷ˂ʵȬɞȻȗșᩜΡȟȕɞǿ ɑȲǾ´ ȷɁʶʚ˂ɁșȴǾDCS Ȼ ICS ɂɽʽʒʷ˂ ʵʁʃʐʪɁҟႊศȺȕɞȻ઩ଊȨɟȹȝɝᴥTessier and Otley ²°±²ᴦǾаᚐᆅሱȾȝȗȹɕҟႊढৰȻȪȹ ࢿȢᝓឧȨɟȹȗɞǿᜱ୽ᄑᴬɮʽʉʳɹʐɭʠɁʚʳ ʽʃȟȻɟȲպ஽ҟႊɂǾʊɮʔʩʍɹʐʽʁʱʽɥႆ ɒҋȪǾጸᎥɗρ̷ɁɻɮʛʝʴʐɭɁ΢᣹Ⱦ߆˫Ȭɞ ȦȻȟᆬᝓȨɟȹȗɞᴥHenri ²°°¶; Widener ²°°·ᴦǿ ǽȦɁɎȞǾᜫ϶ᜫ᜛Ɂ୫ᑩȾȝȤɞεျᴥrepairᴦǾ ю᥂Ɂᣥ஥ॴᴥinternal transparencyᴦǾпͶɁᣥ஥ॴ ᴥglobal transparencyᴦǾ౬ᢅॴᴥfl exibilityᴦȾژȸȗ ȹԖҝȨɟɞɮʗ˂ʠʴʽɺᴬऐҤᄑɁകॡȟǾAdler and Borysᴥ±¹¹¶ᴦȾɛȶȹ૬ᇉȨɟȹȗɞǿȦɁകॡ ɕ۹ȢɁጽ᮷ᄑᆅሱᴥe.g.,Ahrens and Chapman ²°°´; Jørgensen and Messner ²°°¹ᴦȺ૵ႊȨɟǾ࿑ȾǾ̜ ഈၥہɁ۰ԇɗᛏֿᩒᄉ๊ӦȾȝȤɞǾɽʽʒʷ˂ʵʁ ʃʐʪɁɮʗ˂ʠʴʽɺȽҟႊȟᜊߔȨɟȹȗɞǿ ³®²ǽ˪ᆬ޴ॴȻ̙አҟႊढৰɁᩜΡ ǽ˪ᆬ޴ॴȻ̙አҟႊढৰɁᩜΡɥᝲȫɞ˨ȺɂǾҰኮ Ⱥ᜘ՒȪȲՎӏټ̙አȾᩜȬɞᆅሱɁᅺ᛻ȟ᫿ࢠȾ఍ᄬ Ⱥȕɞǿ˹ȺɕǾՖᄬɁᤈߵ᛻ሥɝɗ៵ႊɁᤈ۾᛻ሥɝ Ɂፀ౓ȻȪȹႆȫɞ̙አʃʳʍɹɂǾျᝲᄑȾɂ៾ໃҟ ႊӛလɥͲ˩ȨȮɞɕɁȻȪȹǾժᑤȽ᪅ɝੱҤȬɌȠ ȺȕɞȻᐎțɜɟȹȠȲǿȰɁˢ஁ȺǾ޴өȾȝȤɞ̙ አʃʳʍɹɁ఍ӛॴɕǾȗȢȷȞɁᆅሱȺᇉȨɟȹȗɞǿ ʑɭʃɹʓʳɮʠᛏᣲഈᐐɁ ´ ȷɁ࿎ํʅʽʉ˂ɥߦ៎ ȻȪȲDavila and Woutersᴥ²°°µᴦɁᝩ౼ፀ౓ɂǾ̙ አʃʳʍɹɁՙ߁Ȼ˪ᆬ޴ॴɁᩜΡɥ஥ɜȞȾȪȹȗ ɞǿ̙ఙȮȿᯚ଩ഈ࣊Ɂఌɗ᛻ᣅɒ଩ഈ࣊ɁᯚȗఌȾ᭔

±´ ޵ɿ˂ʝʃɥͲ˩ȨȮɞȦȻɁȽȗɛșȾǾᯚȗ᫗ᛵȟ ᛻ᣅɑɟɞکնȾɂǾɛɝ۹ȢɁ̙አʃʳʍɹɥᜬ߁Ȫ ȹȗɞȦȻȟᜊߔȨɟȲǿɑȲǾɲʂʡʒɁᆀบ͢ᇋɥ ߦ៎Ⱦ̜΍ᆅሱɥᚐȶȲElmassri and Harrisᴥ²°±±ᴦ ɕǾ̙አʃʳʍɹɁᑌްᄑȽՙ߁ɥ஥ɜȞȾȪȹȗɞǿ ᆀบɂΙಐ۰Ӧʴʃɹȟ᫿ࢠȾᯚȗȲɔǾᜬ߁ኰٍюɁ ̙አʃʳʍɹɂʴʃɹከျɁȲɔȾնျᄑȺȕɞȻᐎț ɜɟȹȗȲȦȻȟґȞȶȲǿ ǽȦɁɎȞǾ˪ᆬ޴ॴȾ϶țȲ̙አҟႊȾᩜȬɞᆅሱȻ ȪȹǾBalakrishnan et al.ᴥ²°°·ᴦɥમȥɞȦȻȟȺȠ ɞǿछᝉᆅሱȺɂǾዢّɁ ³± Ɂᢁგ᪋Ɂఌඒ៵ႊʑ˂ ʉȾژȸȗȹǾ͢᜛ࢳ࣊ɁࣃᄷȾɂୈҋɥੱțǾጶᄷȾ ୈҋɥᕻȪȢۄ۾ȨȮȹ̙አɥΈȗҒɞϿտȟᆬᝓȨɟ ȹȗɞǿ޴᪨ȾǾ͢᜛ࢳ࣊ɁఊऻɁఌɁୈҋᭊɂුఌɁ ࢲ٫ୈҋᭊɥ˨وȶȹȝɝǾ͢᜛ࢳ࣊ɁఊқɁఌɁୈҋ ᭊɂුఌɁࢲ٫ୈҋᭊɥ˩وȶȹȗȲǿȦɟɜɁᆅሱፀ ౓Ⱦ᛻ɜɟɞɛșȾǾး޴ɁጸᎥȾȝȤɞ˪ᆬ޴ॴȾߦ ѿȬɞȲɔȾǾ̙አʃʳʍɹȟ఍ӛȺȕɞȦȻȟᆬᝓȨ ɟȹȗɞǿ ³®³ǽ੉ႩȻ̙አҟႊढৰɁᩜΡ ǽ੉ႩȻɽʽʒʷ˂ʵʁʃʐʪɁᩜΡȾᅔᄻȪȲǾ෗ᢎ ᄑқఙɁᆅሱȻȪȹǾSimonsᴥ±¹¸·ᴦȟમȥɜɟɞǿ यɂǾႱȽɞ੉ႩȾिșጸᎥɁɽʽʒʷ˂ʵʁʃʐʪ² ᴦ ɁᤏȗȾȷȗȹǾɵʔʊɁᛏᣲഈɥɿʽʡʵȻȪȲɮʽ ʉʝʯ˂ᝩ౼Ȼʷʂʃʐɭʍɹو࢜ʬʑʵɥҟႊȪȹ೫ ᜳȪȲǿȰɁፀ౓Ǿ୿ᛏֿɗ୿ࢍکɁᩒᄉɥᣮȫȹቧ̚ Ȭɞ૘ጪᐐᴥProspectorᴦɁ੉ႩȾिȗܧഈ᎝ɥȕȥȹ ȗɞጸᎥȺɂǾʑ˂ʉɁ̙ລɗʉɮʒȽ̙አᄻൈɁᜫްǾ ɬɰʒʡʍʒɁ৳᥾ȽʬʕʉʴʽɺɥऐᝩȪǾɽʃʒɽ ʽʒʷ˂ʵɂऍȞȶȲǿˢ஁Ǿ෗ᢎᄑާްȪȲ଩ഈၥہ ȾࠖȪǾᛏֿɗࢍکɁᩒᄉȾɂɎȻɦȼଆɢɜȽȗ᩻ᚖ ᐐᴥDefenderᴦɁ੉ႩȾिșጸᎥȺɂǾɽʽʒʷ˂ʵ ʁʃʐʪɥȕɑɝऐȢႊȗȭǾʉɮʒȽ̙አᄻൈɗɬɰ ʒʡʍʒɁʬʕʉʴʽɺɂഈ᎝Ȼ២ɁᩜΡɥધȶȹȗ ȲǿȦɁɛșȽጸᎥɂǾ̙አᄻൈɁᤎ਽ȾژȸȢʦ˂ʔ ʃڨᥞɥऐᝩȪǾɽʽʒʷ˂ʵʁʃʐʪɥȕɑɝ۰ԇȨ ȮȽȗϿտȟȕȶȲǿ

ǽGovindarajan and Guptaᴥ±¹¸µᴦɕǾ̙አҟႊȾɂ ᜘ՒȪȹȗȽȗɕɁɁǾ੉ႩȻɽʽʒʷ˂ʵʁʃʐʪɁ ᩜΡȾȷȗȹᇉדɥ˫țȹȗɞǿयɜɂץᭉзᴥbuildᴦǾ ᓹढᴥholdᴦǾᦂɁȽɞజᴥharvestᴦǾ២Ȥ࿝ᴥdivestᴦ ȞɜȽɞʡʷʊɹʒˁʧ˂ʒʟɳʴɴˁʨʗʂʫʽʒɁ ᐎț஁ɥᤛႊȪǾ࿑ȾץᭉзȻᦂɁȽɞజɁ෉᪡Ⱦཱིཟ ɥछȹȹȗɞǿयɜɂǾ۹ᜏԇ͙ഈɋɁ᠎ץᇝᝩ౼ɥ޴ ஃȪǾʝʂʗʃʰʕʍʒɁʨʗʂʭ˂Ɂʦ˂ʔʃɁขް ȾȝȗȹץᭉзɁ੉Ⴉɥ૗ɞکնǾۨ˨਽ᩋလɗࢍکԬ ఍လኄɁᩋఙᄑࠂ࣊ǾȽɜɆȾ˿ᜊᄑȽɬʡʷ˂ʋɋɁ Ηސȟ఍ӛॴɥᯚɔɞȦȻɥ஥ɜȞȾȪȲǿˢ஁ȺǾᦂ ɁȽɞజɁ੉Ⴉɥ૗ɞکնǾȦɟɜɁࠂ࣊ɗɬʡʷ˂ʋ ɋɁΗސɂ఍ӛॴɥ᩼޼ȬɞȦȻȟґȞȶȲǿ ǽᆅሱߦ៎ȻȨɟȲɽʽʒʷ˂ʵʁʃʐʪɥ̙አȾፄɞ ȻǾAbernethy and Brownellᴥ±¹¹¹ᴦȝɛɆ Kober et al.ᴥ²°°·ᴦ ɥ મ ȥ ɞ Ȧ Ȼ ȟ Ⱥ Ƞ ɞǿAbernethy and Brownellᴥ±¹¹¹ᴦ ɂǾ ɴ ˂ ʃ ʒ ʳ ʴ ɬ Ɂ у ቏ გ ᪋ Ɂ CEO ɋɁ᠎ץᇝᝩ౼Ȼɮʽʉʝʯ˂ɥᣮȫȹǾ੉Ⴉᄑ Ƚ۰ԇɁ۾ȠȨȻ̙አҟႊढৰɁᩜΡɥᝩ౼ȪȲǿȰɁ ፀ౓Ǿ۰ԇȟ۾ȠȗکնǾȬȽɢȴȕɑɝާްȪȹȗȽ ȗ࿡มȺɂǾɮʽʉʳɹʐɭʠȽ̙አҟႊȟഈ᎝ɥտ˨ ȨȮɞȦȻȟ᭎ᕻȾᇉȨɟȲǿɑȲǾKober et al.ᴥ²°°·ᴦ ɂǾɽʽʒʷ˂ʵʁʃʐʪɁɮʽʉʳɹʐɭʠȽҟႊȟ ੉ႩɁ۰ԇɥ΢Ȭˢ஁Ǿ੉Ⴉ۰ԇȾख़ȫȹMCS Ɂʫɵ ʕʄʪɕ۰ԇȪȹȗȢȦȻɥᄉ᛻ȪȲǿȦɟɜ ² ȷɁᆅ ሱȞɜɂǾ۰ԇɁ۾ȠȗၥہȾȝȗȹɂǾ̙አɥֆɓɽ ʽʒʷ˂ʵʁʃʐʪɥɮʽʉʳɹʐɭʠȾҟႊȬɞȦȻ ȟ૜ܟȨɟɞȻᐎțɜɟɞǿ ǽȦȦȺǾ˪ᆬ޴ॴɗ੉ႩȻɽʽʒʷ˂ʵʁʃʐʪɁҟ ႊढৰȻɁᩜΡɥ೫᜞Ȭɞ᪨ȾǾጸᎥ᪡࠙Ɂ᛾ཟɥӏț ɞȦȻȺǾɛɝᝊጯȽፀᝲȟ߳ȠҋȨɟɞȻఙशȨɟɞǿ ൐ႎˁܹࠆᴥ²°±²ᴦȾɛɞ᭥ֿ͢ᇋɁ̜΍ᆅሱɁፀ౓ɂǾ ጸᎥ᪡࠙ᩖȺBSC ɁҟႊɁʉɮʡȟႱȽȶȹȗȲȦȻ ɥᇉȪȹȗɞǿщͶᄑȾǾጸᎥɁఊ˨ͱ࠙ɂ੉ႩᄑȽ˪ ᆬ޴ॴȾᄽᬂȪȹȗȲȦȻȞɜBSC ɥɮʽʉʳɹʐɭ ʠȾ๊ႊȪȹȗȲȟǾ˩ͱ࠙ɂ˿ȾஓࢠഈөȾि̜Ȫȹ ȗȲȦȻȞɜǾBSC ɥᜱ୽ᄑȾҟႊȪȹȗȲȦȻȟ஥ ɜȞȾȨɟȹȗɞǿ ³®´ǽɮʘʣ˂ʁʱʽȝɛɆӁᣲॴȻ̙አҟႊढৰɁᩜΡ ǽᣋࢳǾ޴өȾȝȗȹɕɮʘʣ˂ʁʱʽɗӁᣲॴɁտ˨ ȾտȤȲ՘ɝጸɒȟ᣹ɔɜɟȹȗɞǿ²°±¸ ࢳ ±² ఌ ±¹ ஓ͇Ɂஓటጽຑ୿ᐨ᫖ފ࿂ȺɂǾஓటጽຑ୿ᐨȻˢ൞۾ ޙɮʘʣ˂ʁʱʽᆅሱʅʽʉ˂ȟцպȺɑȻɔȲȈɮʘ ʣ˂ʁʱʽӌȟऐȗ͙ഈȉɁ˨ͱ ´ ᇋȾǾʟɱɮʃʠʍ ɹǾɬʨʈʽˁʓʍʒˁɽʪǾɬʵʟɫʣʍʒᴥɺ˂ɺ ʵᴦǾɬʍʡʵȟͱᏚȸȤɜɟȹȗɞǿȦɟɜ ´ ᇋɂǾ GAFA ɁႩለȺɕᅺɜɟǾᣋࢳّ᪨ᄑȾาᄻ࣊ȟᯚȗ ዢّɁ۾ਖ਼IT ͙ഈȺȕɞǿɮʘʣ˂ʁʱʽȻӁᣲॴɂ ȪɃȪɃຉպȨɟɗȬȗȟǾCools et al.ᴥ²°±·ᴦȾɛ ɟɃǾӁᣲॴɂ୿᛼ॴȻ఍ႊॴɁᯚȗɬɮʑɬɁႆ਽ɥ ৙֞ȪǾɮʘʣ˂ʁʱʽɂछᝉɬɮʑɬɥ޴ஃȪ਽ӎȬ ɞȦȻɥɕֆɓǿ ǽаᚐᆅሱȺɂǾɮʘʣ˂ʁʱʽɥ୫ᑩǾᝢ஥۰ୣǾᚱ ᝢ஥۰ୣȻȗȶȲᛓୣɁ᛾ཟȺસțȹȗɞǿ΍țɃ Bisbe and Otleyᴥ²°°´ᴦɂǾɮʘʣ˂ʁʱʽɁሌ࣊ȟ

±µ ऐȗ͙ഈȻऍȗ͙ഈɥ৊ްȪǾʃʤɮʽɁ˹᛼ൌ਽ྏᛏ ᣲ͙ഈɁCEO ɥߦ៎ȻȪȲ᠎ץᇝᝩ౼ɥ޴ஃȪȲǿȰ Ɂፀ౓ǾҰᐐɁ͙ഈȺɂɽʽʒʷ˂ʵʁʃʐʪɁɮʽʉ ʳɹʐɭʠȽҟႊȟɮʘʣ˂ʁʱʽɥੱҤȬɞȦȻǾऻ ᐐɁ͙ഈȺɂɮʽʉʳɹʐɭʠȽҟႊȟɮʘʣ˂ʁʱʽ ɥ΢᣹ȬɞȦȻȟґȞȶȲǿChong and Mahamaᴥ²°±´ᴦ ɂǾɮʘʣ˂ʁʱʽɁ٠ۖȻȽɞʚɮɴʐɹʘʷʂ˂ɥ ߩᩌȻȬɞዢّ͙ഈȾ᠎ץᇝᝩ౼ɥᚐȗǾ̙አɁҟႊढ ৰȻʋ˂ʪɁ఍ӛॴɁᩖɁᩜΡɥ೫ᜳȪȹȗɞǿȰɁፀ ౓Ǿ࿑ȾɮʽʉʳɹʐɭʠȽ̙አҟႊȟʋ˂ʪɁ఍ӛॴ Ⱦᄽ૚ᄑȾඩɁफᬭɥ˫țɞȦȻȟᇉȨɟȲǿछᝉᆅሱ ȺɂǾʋ˂ʪʶʣʵɁʬʋʣ˂ʁʱʽɂǾʃɷʵɗԦӌ ȻȗȶȲǾρ̷Ɂʬʋʣ˂ʁʱʽȺɂȕɑɝᐎਁȨɟȽ ȗᛵጨɁफᬭɥՙȤȹȗɞȦȻɥᡍɑțȹȗɞཟȾ୿᛼ ॴȟȕɞǿ ǽˢ஁ǾDunkᴥ²°±±ᴦɂǾ̙አɁͱᏚȸȤɁᤏȗȾɛɞǾ ᛏֿɮʘʣ˂ʁʱʽȟഈ᎝Ⱦ˫țɞफᬭɁᤏȗɥ஥ɜȞ ȾȪȹȗɞǿщͶᄑȾɂǾɴ˂ʃʒʳʴɬɁᛏᣲ͙ഈɋ Ɂ᠎ץᇝᝩ౼ȞɜǾ̙አȟ᜛႕ʫɵʕʄʪȻȪȹႊȗɜ ɟɞکնȾɂᛏֿɮʘʣ˂ʁʱʽȟഈ᎝ɥտ˨ȬɞȟǾ ̙አȟፋҤʫɵʕʄʪȻȪȹႊȗɜɟɞکնǾᛏֿɮʘ ʣ˂ʁʱʽɂ៣өഈ᎝ȾඩɁफᬭɥ˫țȽȗȦȻɥᇉȪ ȹȗɞǿ ǽᣋࢳǾከျ͢᜛ᬻڒȺɂӁᣲॴɋɁᩜ॑ȟᯚɑȶȹȗ ɞǿMoulangᴥ²°±µᴦɂǾɴ˂ʃʒʳʴɬɁ۾᛼ൌᛏ ᣲ͙ഈɁʩʓʵʨʗʂʭ˂ɥߦ៎ȻȪȲ᠎ץᇝᝩ౼Ȟ ɜǾഈ᎝ລްʁʃʐʪɁɮʽʉʳɹʐɭʠȽҟႊȟ॑ျ ᄑɲʽʛʹ˂ʫʽʒɁ΢᣹ɥᣮȫȹӁᣲॴɥᯚɔɞȦȻ ɥ஥ɜȞȾȪȲǿMoulangᴥ²°±µᴦɂՋ߈Ⱦɂ̙አȺ ɂȽȢഈ᎝ລްʁʃʐʪȾཱིཟɥछȹȹȗɞȟǾ̙አȻ ഈ᎝ລްʁʃʐʪɂȗȭɟɕɽʽʒʷ˂ʵʁʃʐʪȺȕ ɞȲɔǾछᝉᆅሱɁፀ౓ɂ̙አȾᏚȠ૰țȹɕᤛႊժᑤ ȺȕɞȻᐎțɜɟɞǿ ǽCools et al.ᴥ²°±·ᴦɂǾӁᣲॴȟ᥾᛾Ȩɟɞ ´ ȷɁ ͙ഈᴥ޿щǾɮʽʐʴɬǾʐʶʝǾʫʑɭɬᴦɥߦ៎Ȼ ȪȲ෗ᢎ̜΍ᆅሱɥᚐȶȹȗɞǿयܤɜɂӁᣲॴɥǾץ ᭉᄉ᛻ټɁఙशȨɟɞᴥexpectedᴦӁᣲॴȻץᭉᜓขټ ɁՕख़ᄑȽᴥresponsiveᴦӁᣲॴȾጯґȪȹ೫᜞ȪȲǿ ȰȪȹǾҰᐐɁӁᣲॴɂ̙አɁɮʽʉʳɹʐɭʠȽҟႊ ȻǾऻᐐɁӁᣲॴɂ̙አɁᜱ୽ᄑȽҟႊȻɁᜆ֪ॴȟᯚ ȗȦȻɥᇉȪȲǿȦɁɎȞԨˢɁകॡɥጯґȪᝊጯȽ೫ ᜞ɥᚐȶȹȗɞᆅሱȻȪȹǾBedfordᴥ²°±µᴦȟȕɞǿ Bedfordᴥ²°±µᴦ ɂǾ ૘ ෰ ټᴥexplorationᴦ Ȼ ҟ ႊ ټ ᴥexploitationᴦɁɮʘʣ˂ʁʱʽɥᐎțǾ૘෰ټǾҟႊ ټǾ˵ᐐɥы϶Ȭɞ˵ҟȠɁ͙ഈɥ৊ްȪȲǿɴ˂ʃʒ ʳʴɬɁ ´°° ᇋɋɁ᠎ץᇝᝩ౼Ɂፀ౓Ǿ૘෰ټɁ͙ഈȺ ɂICS ȟǾҟႊټɁ͙ഈȺɂ DCS Ȼہႜʁʃʐʪȟഈ ᎝ɥᯚɔɞȦȻȟґȞȶȲǿɑȲǾ˵ҟȠɁ͙ഈȺɂǾ DCS Ȼ ICS Ɂպ஽ҟႊȟഈ᎝տ˨Ⱦ఍ӛȺȕȶȲǿ

ᴱᴫȝɢɝȾ

ǽటሟȺɂǾ˪ᆬ޴ॴǾ੉ႩǾɮʘʣ˂ʁʱʽȝɛɆӁ ᣲॴȻǾSimonsᴥ±¹¹µᴦɁ LOC Ɂകॡɥ૵ႊȪȲ̙ አҟႊढৰȻɁᩜΡȾȷȗȹǾ୫စʶʝʯ˂Ⱦژȸȗȹ ୥ျȪȹȠȲǿ˩ᜤɁَ᚜ ± ɂǾటሟȺीɜɟȲ˿Ƚፀ ᝲɥǾ³ ȷɁጸᎥ࿑ॴȧȻȾᇉȬɕɁȺȕɞǿ َ᚜ ±ǽటሟɁ˿Ƚፀᝲ ጸᎥ࿑ॴ ˿Ƚፀᝲ ˪ᆬ޴ॴ ̙አʃʳʍɹȻᩜᣵȸȤȲឰᝲȟᚐ ɢɟȹȝɝǾ࿑ȾᣮᝢȺɂքްᄑȾ સțɜɟȹȠȲ̙አʃʳʍɹɁ఍ӛ ॴȟǾᛓୣɁ̜΍ᆅሱȺᆬᝓȨɟȹ ȗɞǿ ੉Ⴉ ੉ႩɁ۰ԇȟ۾ȠȗکնȾɂɽʽʒ ʷ˂ʵʁʃʐʪɁɮʽʉʳɹʐɭʠ Ƚҟႊȟ૜ܟȨɟɞǿȲȳȪǾጸᎥ Ɂ᪡࠙Ⱦɛȶȹɂᜱ୽ᄑȽҟႊȟᤛ Ȭɞکնȟȕɞǿ ɮʘʣ˂ʁʱʽ ȝɛɆӁᣲॴ ˵ᐐɥᯚɔɞȲɔȾɂɮʽʉʳɹ ʐɭʠȽҟႊȟᤛȬɞȦȻȟᇉȨɟ ȹȗɞǿȲȳȪǾᣋࢳɂകॡɁጯґ ԇȟ᣹ɦȺȝɝǾɛɝᝊጯȽඒЫȺ Ɂ೫᜞ȟ෰ɔɜɟɞǿ ǽɑȭǾ۹ȢɁаᚐᆅሱȺɂǾ̙አʃʳʍɹɂ៾ໃҟႊ ӛလɁᜊཟȞɜɂੱҤȬɌȠɕɁȻȪȹસțɜɟȹȠȲ Ͽ տ ȟ ȕ ɞǿ Ȱ Ɂ ˹ ȺǾ ట ሟ Ⱥ ᇉ Ȫ ȲDavila and Woutersᴥ²°°µᴦ ɗ Elmassri and Harrisᴥ²°±±ᴦ ɂǾ ̜΍ᆅሱɥɕȻȾ˪ᆬ޴ॴȾ϶țȲ̙አʃʳʍɹɁ఍ӛ ॴɥᇉȪȹȗɞǿ̾ऻɂǾ۹ȢɁаᚐᆅሱɁґ౏Ǿ̜΍ ᆅሱɥɂȫɔȻȪȲ୿᛼Ɂᆅሱɥ᣹ɔǾ̙አʃʳʍɹȟ ఍ӛȽɻ˂ʃȻȰșȺȽȗɻ˂ʃɥᝊጯȾ஥ɜȞȾȪȹ ȗȢȦȻȟǾ޴өᄑȾɕ᥾ᛵȺȕɞǿ ǽటሟȺɂǾ˪ᆬ޴ॴȟᯚȗکնɗ੉ႩɁ۰ԇȟ۾Ƞȗ کնǾɮʽʉʳɹʐɭʠȽ̙አҟႊȟ૜ܟȨɟɞȻȗșǾ ᛓ ୣ Ɂ а ᚐ ᆅ ሱ Ɂ ፀ ౓ ɥ ૬ ᇉ Ȫ Ȳǿ Ȧ Ɂ ፀ ౓ ɂǾ Simonsᴥ±¹¹µᴦȟᇉȪȲ ICS Ȼ੉Ⴉᄑ˪ᆬ޴ॴɁᩜΡ ȾɕնᒵȪȹȗɞǿȲȳȪǾᜱ୽ᄑȽҟႊȻɮʽʉʳɹ ʐɭʠȽҟႊȾȷȗȹɂǾటሟȺ՘ɝ˨ȥȲ൐ႎˁܹࠆ ᴥ²°±²ᴦɁɛșȾǾպˢጸᎥюɁႱȽɞ᪡࠙ȧȻɁґ౏ ɥᚐșȽȼǾ̾ऻɁ୿ȲȽ᛾ཟɁ߳оȟఖɑɟɞǿ޴᪨ ȾǾ൐ႎˁܹࠆᴥ²°±²ᴦɂǾᆅሱߦ៎ȻȪȲጸᎥɁఊ˨

±¶ ͱ࠙Ȼ˩ͱ࠙ȺBSC Ɂҟႊ஁ศȟႱȽɞȦȻɥ᛻ҋȪ ȹȗɞǿȦɁɛșȾǾ᪡࠙ᩖȺႱȽɞҟႊɥȪȹȗɞک նȾǾጸᎥпͶɁ੉ႩᄻൈȾտȤȹ᪡࠙ᩖȺȼɁɛșȾ ᝩ୥ɗፋնȟَɜɟɞɁȞȾȷȗȹɕǾ̾ऻɁᆅሱɁͺ ٥ȟȕɞǿ ǽఊऻȾǾɮʘʣ˂ʁʱʽȾᩜȪȹɂǾ୫ᑩȻȪȹસț ȲBedfordᴥ²°±µᴦǾ୫ᑩȝɛɆᚱᝢ஥۰ୣȻȪȹ੥ȶ ȲBisbe and Otleyᴥ²°°´ᴦǾᝢ஥۰ୣȻȪȲ Dunkᴥ²°±±ᴦ ȽȼǾȰɁસț஁ɂ۹റȺȕɞǿɮʘʣ˂ʁʱʽȻӁᣲ ॴȾɂ߈૚ȽᩜᣵȟȕɝǾ˵ᐐɁ΢᣹ɁȲɔȾɂɮʽʉ ʳɹʐɭʠȽ̙አҟႊȟ఍ӛȺȕɞȻᐎțɜɟȹȠȲǿ ȦɟȾߦȪȹǾMoulangᴥ²°±µᴦȾɛɞǾɮʽʉʳɹʐɭ ʠȽҟႊȟ॑ျᄑɲʽʛʹ˂ʫʽʒɥጽႏȪȹӁᣲॴɁ ΢᣹ɥɕȲɜȬʡʷʅʃɁᜓ஥ɗǾCools et al.ᴥ²°±·ᴦ ȾɛɞകॡɁጯґԇɥᣮȫȲᝊጯȽґ౏ȟ୿ȲȽᅺ᛻ɥ ӏțȹȗɞǿӁᣲॴȾᩜȬɞᆅሱɂǾʙ˂ʚ˂ʓˁʝʂ ʗʃˁʃɹ˂ʵɁTeresa Amabile ଡ଼ૌɥɂȫɔ۹ȢɁ ᆅሱᐐȲȴȾɛȶȹǾጽ؆ޙᬻڒȺᩋࢳᆅሱȟፖȤɜɟ ȹȗɞǿɮʘʣ˂ʁʱʽȾȷȗȹɕǾᆅሱᩒᄉȾ࿑ԇȪ ȲޙᚓᝒኄȺး٣ȾᒴɞɑȺ۹ȢɁᩜ॑ɥᪿɔȹȗɞǿ ఼߬ɁᆅሱȾȝȗȹǾటሟȺཱིཟɥछȹȲᩜΡɥɛɝᝊ ጯȾ஥ɜȞȾȬɞȲɔȾǾከျ͢᜛͏۶Ɂґ᥿ȺᖞሥȨ ɟȹȠȲᅺ᛻ɥ๊ႊȬɞȦȻɗǾటሟȺɕ᜔ɟȲஒސɁ കॡɗ۰ୣɁጯґԇɥ᣹ɔɞȦȻȟ఍ᄬȺȕɠșǿ า ± ᴦ ஓటከျ͢᜛ޙ͢юȾᜫᏚȨɟȲ̙አከျɁߩᩌ݃ ׆͢Ⱥȕɞǿ ² ᴦ Simonsᴥ±¹¸·, p.³µ¸ᴦɂɽʽʒʷ˂ʵʁʃʐʪȾ ȷȗȹǾŽጸᎥɁ๊ӦɁʛʉ˂ʽɥ፟ધɑȲɂ۰țɞ ȲɔȾষڨɥҟႊȬɞǾуࣻԇȨɟȲਖ਼ፖȝɛɆʁʃ ʐʪžɥ৙֞ȬɞȻᣖɌȹȗɞǿ Վᐎ୫စ

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ඉ̢ᣮ௔ᴫ²°±²ᴫȊከျ͢᜛ǽቼ̡࿂ȋպ୫ᮁҋ࿂ᴫ ൐ႎፎျᴩand ܹࠆҴܧᴫ²°±²ᴫȈɮʽʉʳɹʐɭʠˁ

ɽʽʒʷ˂ʵˁʁʃʐʪȻȪȹɁʚʳʽʃʒˁʃɽɬ ɵ˂ʓɁ೫᜞ȉȊʫʵɽከျ͢᜛ᆅሱȋµ (±):³-±´.