{"created":"2023-06-20T16:40:41.042503+00:00","id":11007,"links":{},"metadata":{"_buckets":{"deposit":"123ef554-e450-4686-a194-0bfea213a254"},"_deposit":{"created_by":3,"id":"11007","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11007"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011007","sets":["14:923:1023:1077","21:3039:3527:3549"]},"author_link":["21181"],"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〉An Examination into the Educational Method of Financial Accounting"}]},"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-04-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"93","bibliographicPageStart":"83","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":"[要旨] 本稿では, 会計学関連科目の教育現場において現代の制度会計をとりあげたとき, 特に, 企業会計原則で定められる収益・費用の認識と経過勘定の処理に関する説明の際に生じる問題を検討した。 会計学関連科目の教育現場において, 経過勘定の意味とその処理を説明するにあたり生じる問題として, 会計観の相違による経過勘定の意味の相違が生じるといえる。     [Abstract] In this paper, in case accounting principles are taken up at the university, junior college, or the other place, I examined the problems of the explanation about the recognition criterion of revenue and expense, and the processing of deferred and accrued accounts which are especially defined by accounting principles for business enterprises. It can be said that the difference of the meaning of the deferred and accrued accounts by the difference of an accounting view is produced as a problem produced in explaining the meaning and its processing of deferred and accrued accounts.","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":"Suzuki, Manabu"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"弘徳学園・近畿大学豊岡短期大学; 専任講師"}]},"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":"鈴木,  学"},{"creatorName":"スズキ, マナブ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"収益・費用の認識","subitem_subject_scheme":"Other"},{"subitem_subject":"会計学教育","subitem_subject_scheme":"Other"},{"subitem_subject":"経過勘定","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〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として"}]},"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":"11007","relation_version_is_last":true,"title":["〈論文〉会計学の教育方法に関する検討--収益・費用の認識枠組みと経過勘定を素材として"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T23:35:46.851758+00:00"}