{"created":"2023-06-20T16:41:21.996766+00:00","id":11847,"links":{},"metadata":{"_buckets":{"deposit":"5f165ca3-6621-4952-a96f-4bbfcc27172b"},"_deposit":{"created_by":3,"id":"11847","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"11847"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00011847","sets":["14:923:1081:1101","21:3039:3638:3645"]},"author_link":["22638"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"139","bibliographicPageStart":"125","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei-gakuso: Journal of Business Studies","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[概要] 複式簿記は, 13世紀初頭のイタリアで発生したが, 簿記の起源は, 複式簿記の起源であって, 単式簿記の起源ではない。では, 単式簿記の起源は, いつになるのであろうか。複式簿記は, 単式簿記から進化したという解釈が一般的のように思われる。もし, 簿記を企業間の商取引を記録し, 利益を計算し, それを報告するプロセスであると規定するなら, 簿記の起源は, 複式簿記以外の何物でもない。なぜなら, 企業間の商取引の記録は, 必然的に二面的な記録, すなわち複式記録がアプリオリなものとして存在しているからである。単式簿記は, 18世紀後半のイギリスで複式簿記の簡便法として誕生した。決して単式簿記から誕生したものではない。\n[Abstract] The interpretation that double entry bookkeeping evolved from single entry bookkeeping seems to be a general understanding. But, single entry bookkeeping was born in Britain in the second half of the eighteenth century as a simple and an easy method of double entry bookkeeping. Never double entry bookkeeping develop from single entry bookkeeping. Bookkeeping appeared first as double entry bookkeeping on the historical stage. We can find an early example of Hutton's bookkeeping textbook (2nd ed.) which was published in 1766 in Newcastle. Single entry bookkeeping is the most simple concise method, but it is imperfect. Because the ledger in single entry bookkeeping consists of only personal accounts.","subitem_description_type":"Abstract"}]},"item_2_description_41":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学商経学会"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04502825","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Watanabe, Izumi"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"大阪経済大学情報社会学部; 教授"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"渡邉, 泉"},{"creatorName":"ワタナベ, イズミ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22638","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-02-19"}],"displaytype":"detail","filename":"AN10437975-20120710-0125.pdf","filesize":[{"value":"558.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN10437975-20120710-0125.pdf","url":"https://kindai.repo.nii.ac.jp/record/11847/files/AN10437975-20120710-0125.pdf"},"version_id":"797ff6bc-9e8d-4b16-984d-9868b019feb3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"単式簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"複式簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"簡便法","subitem_subject_scheme":"Other"},{"subitem_subject":"仕訳日記帳","subitem_subject_scheme":"Other"},{"subitem_subject":"デイ・ブック","subitem_subject_scheme":"Other"},{"subitem_subject":"C.ハットン","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":"単式簿記は複式簿記の萌芽なのか―会計の本質との関連において―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"単式簿記は複式簿記の萌芽なのか―会計の本質との関連において―"},{"subitem_title":"Is Single Entry Bookkeeping the germ of Double Entry Bookkeeping ?  ―In Relation with the Essence of Accounting―","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1101","3645"],"pubdate":{"attribute_name":"公開日","attribute_value":"2013-06-04"},"publish_date":"2013-06-04","publish_status":"0","recid":"11847","relation_version_is_last":true,"title":["単式簿記は複式簿記の萌芽なのか―会計の本質との関連において―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T20:16:39.754896+00:00"}