著者

福島 謙吉 Kenkichi FUKUSHIMA 埼玉大学 Saitama University

雑誌

大学アドミニストレーション研究 = Journal of higher education administration (ISSN:2185968X)

巻号頁・発行日

vol.5, pp.93-105, 2015-03-20

著者

鈴木 芳治 Yoshiharu Suzuki 埼玉大学大学院 Graduate School of Saitama University

雑誌

年報財務管理研究 (ISSN:09171738)

巻号頁・発行日

vol.24, pp.86-92, 2013-03-31

---

戦後の内部統制の史的展開のうち,内部統制導入の意義として他の事象との関連性,すなわち内部統制概念が「内部会計統制」として監査基準から始まり,その後1990年代以降に多発した会社財務不正事件の影響を受けて会社法と金融商品取引法による導入に至るまでの変遷を明らかにした。特に会社財務不正事件が内部統制に対する関心に与えた影響を,不正事件の発生年度と研究論文の提出された年度との比較から明らかにした。さらに会社財務不正事件の類型とこれに内部統制の整備・運用状況を照らすマトリックスで分類することによって,社内外の取締役・監査役および内部監査部門と内部統制の在り方を探ることが出来るのではないかとの示唆を得た。

著者

山村 賢明 Yamamura Yoshiaki 埼玉大学 Saitama University

出版者

東洋館

雑誌

教育社会学研究 = The journal of educational sociology (ISSN:03873145)

巻号頁・発行日

vol.28, pp.46-62, 1973-10-15

---

Concerning the concept of "INFLUENCE", we distinguished the action of influence from the capacity or the potentiality of influence. In this article, taking into account the latter, we intended to provide the theoretical framework for the research of teacher's influence on the pupil. Especially we examined Parsonian theory of social control and extricated it out of AGIL scheme to articulate it to Lasswell's scheme which defines influence in terms of value relations. On the basis of this discussion, we pointed out the following problems of teacher's influence: (1) Though the teacher's influence is ultimately oriented to "enlightenment", it concerns various values in the process. Thus the forms of influence in Lasswell's terms should be analyzed in the teacher-pupil rilationship. (2) The structure and dynamics of the influence requires the teacher to keep high "value position" beyond the subject teaching. That is, teacher's authority and pupil's dependence upon it are necessary for the effective educational influence. But this is an educational paradox since teachers have to make pupils independent through that process. (3) Teacher-pupil relationship in public school system is elementally based on teacher's headship. Therefore, the teacher must convert it to leadership in order to make his educational influence effective. By using his class-group as a reference group, it become possible for him to diffuse and strengthen his influence as group influence. (4) There is, today, a tendency that teacher's influences are becoming weak as a whole and limited into the specific scope. It is mainly due to industrialization in the present society, but it should be recovered from the viewpoint of child development and education.