{"created":"2023-05-15T09:55:09.129908+00:00","id":867,"links":{},"metadata":{"_buckets":{"deposit":"7b342da2-9779-4f6c-8349-e62fffe87188"},"_deposit":{"created_by":13,"id":"867","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"867"},"status":"published"},"_oai":{"id":"oai:lib.cku.repo.nii.ac.jp:00000867","sets":["2:131:134"]},"author_link":["1342"],"item_2_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"7","bibliographicPageEnd":"8","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"千葉経済大学短期大学部研究紀要","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin of Chiba Keizai College","bibliographic_titleLang":"en"}]}]},"item_2_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The so called Triangle-structure has functioned as Japanese accounting system for a long time, since World War II. The essence of those accounting was to calculate the divisible profit, not to indicate the managerial conditions mainly. So it is natural that we have sought a competent accounting system for more effective disclosure of management.And some kinds of accounting designed for it were created. In spite of that, why the current cost accounting, which is proposed by IFRS now, cannot be valued as reasonable one? Further, how should we correspond to the world wide introduction of IFRS. This paper is a consideration for these problems.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_2_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00006987220","subitem_description_type":"Other"}]},"item_2_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12125406","subitem_source_identifier_type":"NCID"}]},"item_2_source_id_20":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13498312","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"千葉経済大学短期大学部","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"飯名, 晧作","creatorNameLang":"ja"},{"creatorName":"イイナ, コウサク","creatorNameLang":"ja-Kana"},{"creatorName":"Iina, Kosaku","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1342","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-12-15"}],"displaytype":"detail","filename":"KJ00006987220.pdf","filesize":[{"value":"998.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00006987220.pdf","url":"https://lib.cku.repo.nii.ac.jp/record/867/files/KJ00006987220.pdf"},"version_id":"34e1a39b-9add-41e0-9751-4f6dc1367672"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"divisible profit","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"disclosure of management","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","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":"会計制度の混乱とその根拠","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計制度の混乱とその根拠","subitem_title_language":"ja"},{"subitem_title":"The confusion of accounting system and its origin","subitem_title_language":"en"}]},"item_type_id":"2","owner":"13","path":["134"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-12-15"},"publish_date":"2016-12-15","publish_status":"0","recid":"867","relation_version_is_last":true,"title":["会計制度の混乱とその根拠"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-09-06T00:31:10.864251+00:00"}