{"created":"2023-05-15T09:55:43.378914+00:00","id":1598,"links":{},"metadata":{"_buckets":{"deposit":"5888e550-9eb8-43c1-aae8-e50227ec1c42"},"_deposit":{"created_by":13,"id":"1598","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"1598"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00001598","sets":["1:177:222"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"66","bibliographicPageEnd":"73","bibliographicPageStart":"55","bibliographic_titles":[{"bibliographic_title":"千葉経済論叢","bibliographic_titleLang":"ja"},{"bibliographic_title":"CHIBA KEIZAI RONSO","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本論文ではRevsine［1979］のカレント・コスト会計における技術的変化の議論を批判的に検討し，カレント・コストの選択問題について明らかにすることを目的としている。Revsine［1979］は経済理論を援用し，完全競争経済ではOldtech法とNewtech法は経済的に同等であることを明らかにしたが，不完全競争経済では選択を支持する明確な根拠を示すことができず，カレント・コストの適用方法について議論が必要であることを示している。しかしながら，Revsine［1979］の主張は原価節約の計算と減価償却方法に問題があるため，修正を行った。その結果，完全競争経済ではOldtech法とNewtech法は経済的に同等ではないが，新規資産と既存資産のカレント・コストは経済的に同等であることが明らかとなった。これらのことから，既存資産と新規資産に互換性がある場合には，既存資産のカレント・コストにも技術的変化の影響が反映されているため，技術的変化が生じた場合には，既存資産のカレント・コストを用いて測定すべきであることが明らかとなった。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"千葉経済大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12625180","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21876320","subitem_source_identifier_type":"EISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{}]}],"creatorNames":[{"creatorName":"五十川, 陽","creatorNameLang":"ja"},{"creatorName":"イソカワ, ヨウ","creatorNameLang":"ja-Kana"},{"creatorName":"Isokawa, Yo","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-06-30"}],"displaytype":"detail","filename":"chibakeizaironso66_05.pdf","filesize":[{"value":"803.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"chibakeizaironso66_05.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/1598/files/chibakeizaironso66_05.pdf"},"version_id":"ec1500f0-4ed6-48de-96e4-d6f304cc09dc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"カレント・コスト会計","subitem_subject_scheme":"Other"},{"subitem_subject":"技術的変化","subitem_subject_scheme":"Other"},{"subitem_subject":"当期営業利益","subitem_subject_scheme":"Other"},{"subitem_subject":"原価節約","subitem_subject_scheme":"Other"},{"subitem_subject":"互換性","subitem_subject_scheme":"Other"}]},"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"}]},"item_title":"技術的変化とカレント・コストの選択問題―Revsine学説に依拠して―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"技術的変化とカレント・コストの選択問題―Revsine学説に依拠して―","subitem_title_language":"ja"},{"subitem_title":"Technological change and the question of Current cost choice－Focusing on the theory of Revsine ―","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["222"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-06-30"},"publish_date":"2022-06-30","publish_status":"0","recid":"1598","relation_version_is_last":true,"title":["技術的変化とカレント・コストの選択問題―Revsine学説に依拠して―"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-12-01T08:57:16.529377+00:00"}