{"created":"2023-05-15T08:31:19.530491+00:00","id":318,"links":{},"metadata":{"_buckets":{"deposit":"e7062217-6f02-4de5-9bd8-30c15d5397d5"},"_deposit":{"created_by":14,"id":"318","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"318"},"status":"published"},"_oai":{"id":"oai:hakodate-u.repo.nii.ac.jp:00000318","sets":["1:63"]},"author_link":["21"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"函館大学論究"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　企業会計原則として結実してくる会計思考の土台には、商人、企業経営における会\n計があった。会計学説史上の旧ドイツ商法のような法律による会計規定のように商人\nの実践会計から離れた思考が出現したが、法律家の手を離れ、企業の立場で行われる\n企業会計原則のような思考に結実した。しかしいわゆる資本主義経済の変化・拡大に\nより、投資者のための情報提供ということが会計基準に求められることにより変質し\nて、また既存のものと遊離したような会計が求められているようにも思われる。いわ\nゆる投機的な思考が支配的になっているような経済における会計の存在論的基盤を考\nえるために方法的なことを踏まえてもう一度再検討をしようとするものである。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18896/00000296","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"函館大学"}]},"item_10002_relation_17":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_text":"函館大学"}],"subitem_relation_type_id":{"subitem_relation_type_id_text":"www.hakodate-u.ac.jp","subitem_relation_type_select":"URI"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0286-6137","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","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":"今井, 敏博"},{"creatorName":"イマイ, トシヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-06-06"}],"displaytype":"detail","filename":"1今井.pdf","filesize":[{"value":"603.7 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"1今井","url":"https://hakodate-u.repo.nii.ac.jp/record/318/files/1今井.pdf"},"version_id":"ed7a3024-4b46-42b4-b999-9692809ad1cc"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"存在論","subitem_subject_scheme":"Other"},{"subitem_subject":"規範論","subitem_subject_scheme":"Other"},{"subitem_subject":"目的論","subitem_subject_scheme":"Other"},{"subitem_subject":"認識論","subitem_subject_scheme":"Other"},{"subitem_subject":"技術","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":"会計的測定構造の基礎についての一考察（１） 岩田巌「利潤計算原理」の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計的測定構造の基礎についての一考察（１） 岩田巌「利潤計算原理」の検討"},{"subitem_title":"A Review of the Basis of Accounting Measurement Structure(1)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["63"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-06-06"},"publish_date":"2018-06-06","publish_status":"0","recid":"318","relation_version_is_last":true,"title":["会計的測定構造の基礎についての一考察（１） 岩田巌「利潤計算原理」の検討"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-05-15T08:41:11.473484+00:00"}