{"created":"2023-06-20T16:40:40.868117+00:00","id":11003,"links":{},"metadata":{"_buckets":{"deposit":"8f03539f-2ca9-4374-83cd-6b98d821f9f0"},"_deposit":{"created_by":3,"id":"11003","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11003"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011003","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21176","21177"],"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〉Corporate Governance and Accounting System in the Dutch East India Company (VOC)"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"31","bibliographicPageStart":"13","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] 「連合ネーデルラント東インド会社」(オランダ東インド会社)は, 世界最初の株式会社と位置づけられる。 ただし, 他方において, 同社は, その存続期間にわたり, 「社員総会」(＝「株主総会」)が設けられず, 取締役団による専制的支配が行われた「専制型」(または「オランダ型」)株式会社という特徴を有していた。 同時に, 「連合東インド会社」の会計システムも, バタヴィアを中心としたアジア地域の支店では複式簿記に基づくシステムが導入されていたにもかかわらず, ネーデルラント本国では,「先駆諸会社」の会計システムを踏襲した旧態依然のものがそのまま採用されていた。なぜなのか。本稿では, かかる問題について,「連合東インド会社」の企業統治(経営管理機構である会社機関)の考察からアプローチすることにする。      [Abstract] The Dutch East India Company (De Verenigde Nederlandse Oost-Indische Compagnie : VOC)is considered as the first limited liability company (or joint-stock company)in history. The vOC had been established in 1602, and had been dissolved in 1798. During the life of two centuries, the vOC had never held the general meeting of shareholders. This is one of distinctive characters : of VOC. Another character is the continuous use of old fashioned bookkeeping system. The Asian branches of VOC had already introduced the new system based on double entry bookkeeping. Why the headquarter of VOC in Amsterdam had not introduced the new bookkeeping system ? This paper aims to consider this important issue of accounting history from the point of the corporate governance system of VOC.","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":"Nakano, Tsuneo"},{"subitem_text_language":"en","subitem_text_value":"Hashimoto, Takehisa"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"神戸大学大学院経営学研究科; 教授"},{"subitem_text_value":"帝塚山大学経営情報学部; 助教授"}]},"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":"中野,  常男"},{"creatorName":"ナカノ, ツネオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"橋本,  武久"},{"creatorName":"ハシモト, タケヒサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"企業統治","subitem_subject_scheme":"Other"},{"subitem_subject":"会計システム","subitem_subject_scheme":"Other"},{"subitem_subject":"複式簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"連合東インド会社","subitem_subject_scheme":"Other"},{"subitem_subject":"オランダ東インド会社","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〉「連合東インド会社」における企業統治と会計システム","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉「連合東インド会社」における企業統治と会計システム"}]},"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":"11003","relation_version_is_last":true,"title":["〈論文〉「連合東インド会社」における企業統治と会計システム"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:49.321300+00:00"}