{"created":"2023-06-20T16:40:34.773262+00:00","id":10864,"links":{},"metadata":{"_buckets":{"deposit":"ce500ce3-0357-4c4b-aa07-917e4e8ec407"},"_deposit":{"created_by":3,"id":"10864","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10864"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010864","sets":["14:923:1023:1053","21:3039:3527:3529"]},"author_link":["21027"],"item_2_alternative_title_3":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Inquiry into Accounting History Thoughts"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2009-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"677","bibliographicPageStart":"657","bibliographicVolumeNumber":"7","bibliographic_titles":[{"bibliographic_title":"生駒経済論叢"},{"bibliographic_title":"Ikoma Journal of Economics","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"小稿では, シェーア簿記会計学の理論を概説することによって, 現代の会計理論のシステムをもう1度, 再検討してみようとしている。 3つに分かれ, 勘定理論と会計理論と会計政策面から, 再構築を試みている。 いずれの側面からも, 国際化の中で, 学説的に, 会計の根底より, 会計の基礎システムを再検討する必要があり, シェーアの静的論を現代的性格のもとに浮き彫りにしようと, 考察されている。　（英文）　This paper outlines Schar's accounting theory (1922) in order to reexamine the modern book-keeping theory system. This paper is divided into three parts. Based on the view of the acoounting theory, this paper examines the theory and policies of accounting. Approaching from both sides, we need to theoretically rebuild the basic system of accounting from its foundation in this modern internationalization. Given that, we try to bring out Scha's theory (1922) based on a modern structure.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学経済学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13488686","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Hayashi, Ryoji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学経営学部; 教授"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"林,  良治"},{"creatorName":"ハヤシ, リョウジ","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":"2016-02-19"}],"displaytype":"detail","filename":"AA1196034X-20090731-0657.pdf","filesize":[{"value":"3.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA1196034X-20090731-0657.pdf","url":"https://kindai.repo.nii.ac.jp/record/10864/files/AA1196034X-20090731-0657.pdf"},"version_id":"3d9a13d8-6b4b-496f-9f75-e3d272496198"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"シェーア","subitem_subject_scheme":"Other"},{"subitem_subject":"シェフラー","subitem_subject_scheme":"Other"},{"subitem_subject":"静的論","subitem_subject_scheme":"Other"},{"subitem_subject":"動的論","subitem_subject_scheme":"Other"},{"subitem_subject":"Schar","subitem_subject_scheme":"Other"},{"subitem_subject":"Scheffler","subitem_subject_scheme":"Other"},{"subitem_subject":"static theory","subitem_subject_scheme":"Other"},{"subitem_subject":"dynamic theory","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":"会計学説史研究序論 - シェーアとシェフラーの場合 -","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計学説史研究序論 - シェーアとシェフラーの場合 -"}]},"item_type_id":"2","owner":"3","path":["1053","3529"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-07-29"},"publish_date":"2010-07-29","publish_status":"0","recid":"10864","relation_version_is_last":true,"title":["会計学説史研究序論 - シェーアとシェフラーの場合 -"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:37:14.471856+00:00"}