{"created":"2023-06-20T16:40:40.304750+00:00","id":10990,"links":{},"metadata":{"_buckets":{"deposit":"3aa4600f-fd17-4f0e-9849-f6337e0b7b0e"},"_deposit":{"created_by":3,"id":"10990","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10990"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010990","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21163"],"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":"〈Articles〉Accounting Education and Corporate Accounting Principles"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"105","bibliographicPageStart":"95","bibliographicVolumeNumber":"6","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":"[概要] 本稿は, 会計教育の観点から企業会計原則を考えようとするものである。 企業会計原則を遠い昔の遺物と考えている人もいれば, 未だ大きな存在意義を持っているとみている人もいる。 企業会計原則それ自体は, 大きく変わる経済的環境に十分対応できなくなり, その結果,国際会計基準などを考慮して多くの会計基準が公表されている。 しかしながら, わが国の会計学, 会計制度, 会計教育の近代化は, 企業会計原則に由来しているということを事実として受け止めなければならない。 たしかに, 会計基準が多く公表されている現在, 会計基準が企業会計原則にみる処理基準に代わって機能している一面がみられる。 しかしながら, あくまでも, 企業会計原則にみる考え方を否定するものではない。 たとえ, 新しい会計基準が出てきても, 会計教育のエッセンスは, この企業会計原則から出ているということができる。        [Abstract] This paper examines Japanese corporate accounting principles from the viewpoint of accounting education. I have interested in the formation of accounting principles and standards in Japan. Corporate Accounting Principles them-selves cannot be well adapted to the present economical environment and many accounting standards are published in consideration of international accounting standards and so on. Though some consider corporate accounting principles to be obsolete, the essence of the accounting education, even with the development of new accounting standards, is derived from the corporate accounting principles.","subitem_description_type":"Abstract"}]},"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":"Okitsu, Hiroyasu"}]},"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_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kinki University"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"metadata only access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_14cb"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"興津,  裕康"},{"creatorName":"オキツ, ヒロヤス","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業会計原則","subitem_subject_scheme":"Other"},{"subitem_subject":"会計教育","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"帰納法","subitem_subject_scheme":"Other"},{"subitem_subject":"演鐸法","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":"〈論文〉会計教育と企業会計原則","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉会計教育と企業会計原則"}]},"item_type_id":"2","owner":"3","path":["1077","3549"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-09-23"},"publish_date":"2013-09-23","publish_status":"0","recid":"10990","relation_version_is_last":true,"title":["〈論文〉会計教育と企業会計原則"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:57.515946+00:00"}