{"created":"2023-06-20T16:41:36.053363+00:00","id":12134,"links":{},"metadata":{"_buckets":{"deposit":"b81e41c2-34e4-4591-b50b-5ca47ba1c0c1"},"_deposit":{"created_by":3,"id":"12134","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"12134"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00012134","sets":["14:923:1081:1141","21:3039:3638:3660"]},"author_link":["22952"],"control_number":"12134","item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005-07-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"140","bibliographicPageStart":"93","bibliographicVolumeNumber":"52","bibliographic_titles":[{"bibliographic_title":"商経学叢"},{"bibliographic_title":"Shokei - Gakuso The Journal of Business Administration and Marketing Strategy","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"【概要】小論では, F. シュミットの会計学説史上の地位を求めようとするものである。前稿の財務会計領域の研究よりも, 一層, インフレーション会計を歴史的に追求しようとするものである。F. シュミットの思考を通して,当時の有機論の全体像を浮きぼりにしようとするものである。さらに, 有機論の研究を通して, 静的論・動的論を明確に, 再検討しようとするものである。\n【Abstract】 In this article, I would like to study the position of Accounting History of Thoughts. In the post paper, I have tried to pursuit the Inflation Accounting more than the theory. Through the F. Schmidt's thought, the organic theory have cleared the total figure. In conclusion, Statik and Dynamik is going to be clear in the future.","subitem_description_type":"Abstract"}]},"item_2_description_36":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"【注記】会計学編","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":"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","creatorNameLang":"ja"},{"creatorName":"ハヤシ, リョウジ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"22952","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-05-26"}],"filename":"AN10437975-20050730-0093.pdf","filesize":[{"value":"3.2 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kindai.repo.nii.ac.jp/record/12134/files/AN10437975-20050730-0093.pdf"},"version_id":"e7055cbf-1570-4d27-af8e-6dd18b94840f"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"有機論","subitem_subject_scheme":"Other"},{"subitem_subject":"インフレーション会計","subitem_subject_scheme":"Other"},{"subitem_subject":"静的論","subitem_subject_scheme":"Other"},{"subitem_subject":"動的論","subitem_subject_scheme":"Other"},{"subitem_subject":"価値均衡","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〉F. Schmidt理論の会計学説史上で意味するもの―シュミット学説の体系と統一化―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文〉F. Schmidt理論の会計学説史上で意味するもの―シュミット学説の体系と統一化―","subitem_title_language":"ja"},{"subitem_title":"〈Articles〉 An Significance of Accounting History of Thoughts in F. Schmidt's theory","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["1141","3660"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-12-05"},"publish_date":"2013-12-05","publish_status":"0","recid":"12134","relation_version_is_last":true,"title":["〈論文〉F. Schmidt理論の会計学説史上で意味するもの―シュミット学説の体系と統一化―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2025-05-26T06:47:02.410945+00:00"}