{"created":"2023-06-20T16:40:40.391738+00:00","id":10992,"links":{},"metadata":{"_buckets":{"deposit":"89ee9dcd-99ce-47a1-8b84-4b86dd8e2a7b"},"_deposit":{"created_by":3,"id":"10992","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10992"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010992","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21165"],"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〉The Long and Winding Road of J. F. Schar's Theoretical Reflections"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"140","bibliographicPageStart":"121","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] 小稿では, シェア簿記会計学の理論を概説することによって, 静的論の立場から現代の会計理論のシステムをもう一度, 再検討してみようとしている。 観点は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。      [Abstract] This paper examines Schar's accounting theory. And german modern accounting and book-keeping theory system. Then, this paper devides three parts. And, from the view of accounts theory, it examines accounting theory and accounting policy. In the international base, we need to examine accounting theories in Schar's theory. We need to examine historical grounds from him.","subitem_description_type":"Abstract"}]},"item_2_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"簿記会計はすべての企業に対して, 過去においての間違いなき判決者であり, 現在においての必要なる指導者であり, 未来においての依頼すべき相談相手である (J.F., Schar, Buchhaltung und Bilanz, 5Aufl., 1922, Motto, 拙訳 『シェア簿記会計学( 上巻 )』, 昭和52年, Motto原文はゴシック体 )( 本文中文末のページ数は, この引用書のページを示す。)","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_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":"林,  良治"},{"creatorName":"ハヤシ, リョウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"J.F., Schar","subitem_subject_scheme":"Other"},{"subitem_subject":"勘定理論","subitem_subject_scheme":"Other"},{"subitem_subject":"国際化","subitem_subject_scheme":"Other"},{"subitem_subject":"「経営」と「会計」の分離","subitem_subject_scheme":"Other"},{"subitem_subject":"会計政策","subitem_subject_scheme":"Other"},{"subitem_subject":"静的論と動的論","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〉J.F., Schar簿記会計理論の意味するもの","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉J.F., Schar簿記会計理論の意味するもの"}]},"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":"10992","relation_version_is_last":true,"title":["〈論文〉J.F., Schar簿記会計理論の意味するもの"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:55.781654+00:00"}