{"created":"2025-05-21T01:24:12.602859+00:00","id":2000155,"links":{},"metadata":{"_buckets":{"deposit":"b10af869-8b01-4ad7-9626-42fbcd344492"},"_deposit":{"created_by":14,"id":"2000155","owner":"14","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"2000155"},"status":"published"},"_oai":{"id":"oai:hakodate-u.repo.nii.ac.jp:02000155","sets":["1:1747707311303"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"43","bibliographicPageStart":"27","bibliographicVolumeNumber":"56","bibliographic_titles":[{"bibliographic_title":"函館大学論究","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、大学における初学者向けの簿記の授業に実務電卓1\nススタディである。実務電卓が持つメモリー機能やGT（グランド・トータル）機\n能などを活用すると、簿記における計算の煩雑さは大幅に軽減される。学生は、\n電卓機能を使いこなすことで経理実務を具体的にイメージでき、簿記学修の必要\n性を認識することができる。 \n実務電卓を取り入れた初学者対象のクラスで簿記のテストと電卓のテストを実\n施したところ、両者の間には0.74という強い正の相関があることが明らかにな\nった。これら２つのテスト結果を「簿記／電卓」として、それぞれの成績をGood(G)\nとNo Good(N)で表すとG／G，G／N，N／G，N／N，の４類型になるが、実際\nにはG／N（＝簿記は得意で電卓は苦手）は存在せず、逆に、N／G（＝簿記は苦\n手でも電卓は得意）は全体の36.7％存在していることが明らかになった。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18896/0002000155","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"函館大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_11":{"attribute_name":"item_10002_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AN00204857","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"item_10002_source_id_9","attribute_value_mlt":[{"subitem_source_identifier":"02866137","subitem_source_identifier_type":"PISSN"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"島田, 信子","creatorNameLang":"ja"},{"creatorName":"シマダ, ノブコ","creatorNameLang":"ja-Kana"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-05-21"}],"filename":"大学論究56-2_03島田.pdf","filesize":[{"value":"1.6 MB"}],"format":"application/pdf","licensetype":"license_5","url":{"url":"https://hakodate-u.repo.nii.ac.jp/record/2000155/files/大学論究56-2_03島田.pdf"},"version_id":"e6f7177a-c9eb-4179-b05d-c986bd3f135c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"簿記教育","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計教育","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"実務電卓","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"簿記初学者","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"学習意欲","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":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"実務電卓を活用した簿記教育の実践と今後の展望","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"実務電卓を活用した簿記教育の実践と今後の展望","subitem_title_language":"ja"},{"subitem_title":"A Study on Bookkeeping Education Using Calculator Functions","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["1747707311303"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-05-21"},"publish_date":"2025-05-21","publish_status":"0","recid":"2000155","relation_version_is_last":true,"title":["実務電卓を活用した簿記教育の実践と今後の展望"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2025-05-21T01:35:14.162739+00:00"}