{"created":"2023-05-15T08:31:21.517586+00:00","id":359,"links":{},"metadata":{"_buckets":{"deposit":"d7a070cc-9f98-44fe-b928-38f0305d9c78"},"_deposit":{"created_by":14,"id":"359","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"359"},"status":"published"},"_oai":{"id":"oai:hakodate-u.repo.nii.ac.jp:00000359","sets":["1:69"]},"author_link":["21"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"22","bibliographicPageStart":"1","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"函館大学論究"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　存在論的思考による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、現\n代の会計基準等の思考は、投資者のための、利用者指向的会計であり、資金的損益貸\n借対照表はその分水嶺である。存在論的が利用者指向に変遷したことは、いったいそ\nれがどのようなことであるのか。\n　飯野学説が多くを負っていると思われる岩田巌学説と、その飯野学説をかなり意識\nしていたのではと思われる井上良二学説を検討素材とし、いわゆる投機的な思考が支\n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の方法的なこと、企業観、社\n会観的なことを踏まえてもう一度会計学の一端を再検討する、会計の基盤を垣間見よ\nうとするものである。\n　基準も存在すると存在論的に扱えるようになってしまう。その前の段階で資金的損\n益貸借対照表論は何かを検討するものである。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18896/00000336","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":[{"nameIdentifier":"21","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":"2020-06-04"}],"displaytype":"detail","filename":"①51-2今井論文.pdf","filesize":[{"value":"802.1 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"①51-2今井論文","url":"https://hakodate-u.repo.nii.ac.jp/record/359/files/①51-2今井論文.pdf"},"version_id":"5745f542-f9bf-40db-a202-9dd3a303042d"}]},"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":"資産評価","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　(3) ―岩田学説を巡って―","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　(3) ―岩田学説を巡って―"},{"subitem_title":"A Review of the Basis of Accounting Measurement Structure　(3)","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["69"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-06-04"},"publish_date":"2020-06-04","publish_status":"0","recid":"359","relation_version_is_last":true,"title":["会計的測定構造の基礎についての一考察　(3) ―岩田学説を巡って―"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-05-15T08:37:14.431919+00:00"}