{"created":"2023-06-20T16:40:40.522326+00:00","id":10995,"links":{},"metadata":{"_buckets":{"deposit":"995bdcb1-0c10-4b28-a08c-199c5a373902"},"_deposit":{"created_by":3,"id":"10995","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"10995"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00010995","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21168"],"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〉A Review of Examination of Qualification for CPA and Accounting Postgraduate Course in Australia"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"188","bibliographicPageStart":"175","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, オーストラリアにおける会計専門職大学院と職業会計士制度の関係について検討したものである。オーストラリアでは14万人近くの職業会計士が存在しており, 我が国の公認会計士の数の7倍程の規模である。平成16年2月に実施した現地調査に基づいて, 職業会計士試験制度の概要を示し, 次に近年オーストラリアの多くの大学で開設された会計専門職大学院と試験制度の関わりについて明らかにしたものである。      [Abstract] This article aims to review the relation between postgraduate programs and the Qualifications for professional accountant in Australia. According to an investigation conducted in February 2004 in Australia, CPA Australia offers university students several opportunities to become CPAs. After completion of accredited programs provided by undergraduate courses or postgraduate courses in Australian universities, students are eligible to obtain an Associate Membership of CPA Australia. The next step for associate members is to complete the CPA Program that includes three compulsory subjects and three selective subjects. Associate members are also required to complete three years of mentored practical work experience in finance, accounting, or business. Associate members completing those requisite programs are finally qualified as CPAs eligible for membership in CPA Australia. Australian universities flexibly organise accounting-related courses to allow accreditation by professional accounting societies.","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":"Urasaki, Naohiro"}]},"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":"浦崎,  直浩"},{"creatorName":"ウラサキ, ナオヒロ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計専門職大学院","subitem_subject_scheme":"Other"},{"subitem_subject":"職業会計士試験制度","subitem_subject_scheme":"Other"},{"subitem_subject":"オーストラリア実務会計士協会","subitem_subject_scheme":"Other"},{"subitem_subject":"会計学修士","subitem_subject_scheme":"Other"},{"subitem_subject":"職業会計修士","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〉オーストラリアの職業会計士試験制度と会計専門職大学院","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉オーストラリアの職業会計士試験制度と会計専門職大学院"}]},"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":"10995","relation_version_is_last":true,"title":["〈論文〉オーストラリアの職業会計士試験制度と会計専門職大学院"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:53.586276+00:00"}