{"created":"2023-07-06T02:10:11.867860+00:00","id":2000005,"links":{},"metadata":{"_buckets":{"deposit":"a72aa340-5742-4dc6-a34e-4a478dbdca52"},"_deposit":{"created_by":13,"id":"2000005","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000005"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:02000005","sets":["1:177:1688460435314"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"68","bibliographicPageEnd":"47","bibliographicPageStart":"29","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":"　本論文の目的は，三式簿記における本支店会計の会計システムを明らかにすることである。ブロックチェーンでは複式簿記ではなく，三式簿記により記録される。これは，複式簿記の電子データは改ざんが可能であり，情報を分散・共有させることで記録を保証する三式簿記により記録する必要があるためである。本論文では企業内部でのブロックチェーンを検討するために，本支店会計への三式簿記の適用可能性を検討した。その結果，三式簿記による本支店会計では本支店共有計算制度を構築できることが明らかとなった。この会計システムでは，未達取引が存在せず，情報が瞬時に共有されるため，企業全体または各支店の業績評価や経営管理が容易となるという特徴を有している。","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","subitem_publisher_language":"ja"}]},"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":[{"affiliationName":"千葉経済大学","affiliationNameLang":"ja"}]}],"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":"2023-07-06"}],"displaytype":"detail","filename":"chibakeizaironso68_03.pdf","mimetype":"application/pdf","url":{"label":"chibakeizaironso68_03.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/2000005/files/chibakeizaironso68_03.pdf"},"version_id":"9571b457-7970-4132-b375-5d440cdc8a4f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ブロックチェーン","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"三式簿記","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"本支店会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"本支店共有計算制度","subitem_subject_language":"ja","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","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"三式簿記による本支店会計の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"三式簿記による本支店会計の検討","subitem_title_language":"ja"},{"subitem_title":"Consideration of the Branch Accounting based on Triple Entry Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1688460435314"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-07-06"},"publish_date":"2023-07-06","publish_status":"0","recid":"2000005","relation_version_is_last":true,"title":["三式簿記による本支店会計の検討"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-12-01T08:58:26.726400+00:00"}