{"created":"2023-05-15T08:31:20.457329+00:00","id":334,"links":{},"metadata":{"_buckets":{"deposit":"4de163f5-90d8-4fd8-907b-8647449a06c4"},"_deposit":{"created_by":14,"id":"334","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"334"},"status":"published"},"_oai":{"id":"oai:hakodate-u.repo.nii.ac.jp:00000334","sets":["1:67"]},"author_link":["21"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"23","bibliographicPageStart":"1","bibliographicVolumeNumber":"50","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。\n　資金的貸借対照表論、飯野学説を出発点とする私にとってはそれを分水嶺にして、\nつながりがあると思われるその前と後の理論、岩田巌学説と井上良二学説を検討し、\nいわ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を考えるために\n方法的なこと、社会思想的なことをも踏まえてもう一度再検討をする基盤を検討しよ\n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":"10.18896/00000312","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":"2019-06-18"}],"displaytype":"detail","filename":"大学論究50-2今井敏博.pdf","filesize":[{"value":"579.3 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"大学論究50-2今井敏博","url":"https://hakodate-u.repo.nii.ac.jp/record/334/files/大学論究50-2今井敏博.pdf"},"version_id":"d37eaa68-0a8a-4ea8-8fd5-3536087f1516"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"給付","subitem_subject_scheme":"Other"},{"subitem_subject":"費消","subitem_subject_scheme":"Other"},{"subitem_subject":"収益","subitem_subject_scheme":"Other"},{"subitem_subject":"費用","subitem_subject_scheme":"Other"},{"subitem_subject":"企業観","subitem_subject_scheme":"Other"},{"subitem_subject":"投資者","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 (2) 井上良二説と岩田巌説を巡って","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 (2) 井上良二説と岩田巌説を巡って"},{"subitem_title":"A Review of the Basis of Accounting Measurement Structure　(2)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["67"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-06-18"},"publish_date":"2019-06-18","publish_status":"0","recid":"334","relation_version_is_last":true,"title":["会計的測定構造の基礎についての一考察 (2) 井上良二説と岩田巌説を巡って"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-05-15T08:39:34.390422+00:00"}