{"created":"2023-06-20T16:51:01.635456+00:00","id":23653,"links":{},"metadata":{"_buckets":{"deposit":"6e01d9e6-7965-4669-8a68-db467babb85d"},"_deposit":{"created_by":3,"id":"23653","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"23653"},"status":"published"},"_oai":{"id":"oai:kindai.repo.nii.ac.jp:00023653","sets":["14:923:2327:4838"]},"author_link":["44079"],"item_2_biblio_info_21":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"41","bibliographicPageStart":"33","bibliographicVolumeNumber":"55","bibliographic_titles":[{"bibliographic_title":"近畿大学短大論集"},{"bibliographic_title":"The Bulletin of Kindai University Junior College Division","bibliographic_titleLang":"en"}]}]},"item_2_description_33":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"[抄録]本稿では、筆者が前二稿で提起した公会計における財務諸表の表示と利用について、予備的な議論を行っている。具体的には以下の二つの検討を行った。一つは、キャッシュ・フロー計算書の有用性について簡単な事例を用いての検討である。もう一つは、未渡注文勘定という補助簿の整備と利用を含め、健康経営®を事例として、その利用可能性についての検討である。後者については、メソ会計の考え方を用いており、特定の政策課題で利用できるか否かを検討したものとなる。これらの事例の検討結果を踏まえて、さらに利用可能性について検討する必要がある。\n[Abstract] This paper discusses the availability of Public Sector Accounting (PSA) through the following two matters. First, the usefulness of cashflow statement is examined using simple materials. The other, including the use of auxiliary book called undelivered order account, is examined the usefulness for specific policies, using the case of health management. As a result, since proposed PSA financial statements are not negative but need to consider more deeply.","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_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15100/00023624","subitem_identifier_reg_type":"JaLC"}]},"item_2_publisher_14":{"attribute_name":"出版者 名前","attribute_value_mlt":[{"subitem_publisher":"近畿大学短期大学部"}]},"item_2_source_id_22":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03867048","subitem_source_identifier_type":"ISSN"}]},"item_2_text_7":{"attribute_name":"著者(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Matsumoto, Yuji"}]},"item_2_text_8":{"attribute_name":"著者 所属","attribute_value_mlt":[{"subitem_text_value":"近畿大学短期大学部; 教授"}]},"item_2_text_9":{"attribute_name":"著者所属(翻訳)","attribute_value_mlt":[{"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":"松本, 有二"},{"creatorName":"マツモト, ユウジ","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":"2023-01-18"}],"displaytype":"detail","filename":"AN00064011-20221200-0033.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"AN00064011-20221200-0033.pdf","url":"https://kindai.repo.nii.ac.jp/record/23653/files/AN00064011-20221200-0033.pdf"},"version_id":"5f17dc15-e2dd-4707-9f43-b73258648e80"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"完全加法性","subitem_subject_scheme":"Other"},{"subitem_subject":"メソ経済学","subitem_subject_scheme":"Other"},{"subitem_subject":"メソ会計学","subitem_subject_scheme":"Other"},{"subitem_subject":"公会計","subitem_subject_scheme":"Other"},{"subitem_subject":"未渡注文勘定","subitem_subject_scheme":"Other"},{"subitem_subject":"completely additive","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"mesoeconomics","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"mesoaccounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"public sector accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"undelivered order account","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":"〈研究ノート〉公会計の表示と利用についての予備的考察―メソ経済学、メソ会計学、未渡注文勘定―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"〈研究ノート〉公会計の表示と利用についての予備的考察―メソ経済学、メソ会計学、未渡注文勘定―"},{"subitem_title":"<Note> Presentation and Use of Public Sector Accounting ―Mesoeconomics, Mesoaccounting, Undelivered Order Account―","subitem_title_language":"en"}]},"item_type_id":"2","owner":"3","path":["4838"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-01-18"},"publish_date":"2023-01-18","publish_status":"0","recid":"23653","relation_version_is_last":true,"title":["〈研究ノート〉公会計の表示と利用についての予備的考察―メソ経済学、メソ会計学、未渡注文勘定―"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-20T18:56:01.582801+00:00"}