{"created":"2023-06-20T16:49:41.491564+00:00","id":21952,"links":{},"metadata":{"_buckets":{"deposit":"652311c6-4d64-4b2d-a323-753b031b468e"},"_deposit":{"created_by":3,"id":"21952","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"21952"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00021952","sets":["14:923:1809:4692"]},"author_link":["37865","37866"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-06-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"32","bibliographicPageEnd":"32","bibliographicPageStart":"27","bibliographic_titles":[{"bibliographic_title":"かやのもり：近畿大学産業理工学部研究報告"},{"bibliographic_title":"Reports of Faculty of Humanity-Oriented Science and Engineering, Kindai University","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"〈Abstract〉The accounting advisory system is an institution of a company stipulated in the current Companies Act, which came into effect in 2006, with the aim of increasing the confidence in the accuracy of the statements in the calculation-related documents of small and medium-sized entities.In this paper, the sequence of events of the introduction of the accounting advisory system under the current Companies Act is clarified in relation to the discussion on the appropriateness of financial statements of small and medium-sized entities and the social background that accompanies it, focusing on previous studies and the diet records.","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":"近畿大学産業理工学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13495801","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Hoshino,Yuriko"},{"subitem_text_language":"en","subitem_text_value":"HIRAKAWA,Shigeru"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学大学院産業理工学研究科産業理工学専攻; 博士後期課程2年"},{"subitem_text_value":"近畿大学産業理工学部経営ビジネス学科; 准教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"subitem_text_value":"Kindai University"},{"subitem_text_value":"Kindai University"}]},"item_2_version_type_12":{"attribute_name":"版","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_be7fb7dd8ff6fe43","subitem_version_type":"NA"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星野, 有理子"},{"creatorName":"ホシノ, ユリコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"平川, 茂"},{"creatorName":"ヒラカワ, シゲル","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-08-25"}],"displaytype":"detail","filename":"AA12013209-20210630-0027.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AA12013209-20210630-0027.pdf","url":"https://kindai.repo.nii.ac.jp/record/21952/files/AA12013209-20210630-0027.pdf"},"version_id":"a3cbeb05-7e04-4852-97f5-467b441d329c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Small and medium-sized entities","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"The accounting advisory system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Small business finance","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Financial statements","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Corporate govermance","subitem_subject_language":"en","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・報告〉会計参与制度導入の経緯―計算書類の適正性確保に関する議論との関連で―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈論文・報告〉会計参与制度導入の経緯―計算書類の適正性確保に関する議論との関連で―"},{"subitem_title":"〈PAPERS and REPORTS〉A historical study of the introduction to the accounting advisory system","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4692"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-08-25"},"publish_date":"2021-08-25","publish_status":"0","recid":"21952","relation_version_is_last":true,"title":["〈論文・報告〉会計参与制度導入の経緯―計算書類の適正性確保に関する議論との関連で―"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-20T21:00:20.472089+00:00"}