{"created":"2023-07-25T10:08:46.179487+00:00","id":209,"links":{},"metadata":{"_buckets":{"deposit":"0513929d-b206-4d05-8ced-952d04217260"},"_deposit":{"created_by":5,"id":"209","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"209"},"status":"published"},"_oai":{"id":"oai:jobu.repo.nii.ac.jp:00000209","sets":["7:15"]},"author_link":["190","191"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-12-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"51","bibliographicPageStart":"25","bibliographicVolumeNumber":"9","bibliographic_titles":[{"bibliographic_title":"上武大学ビジネス情報学部紀要. 2010, vol.9, no.2, p.25-51"},{"bibliographic_title":"Jobu Daigaku Bijinesu Joho Gakubu kiyo (Bulletin of Faculty of Business Information Sciences, Jobu University). 2010, vol.9, no.2, p.25-51","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"各国で実際に採用されている会計制度・会計基準は多様である。ガーノン・ミークによれば、1国の会計を形成するのは6つの主要な環境変数であり、それらの変数が産み出す個別的な特徴を基準として、世界の会計は3つの会計モデルに分類することができる。ひとつの会計基準が利用者集団のニーズをみたす「公正妥当な企業会計の基準」として社会的に認知されるための評価構造モデルを考察すると、その起点として会計の本源的機能を評価する真実性基準があるが、実際に評価装置として機能するのは、会計の社会的機能を評価する有用性基準である。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"上武大学ビジネス情報学部"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"110008003168","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1347-6653 1884-7293","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石黒, 秀明"},{"creatorName":"イシグロ, ヒデアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"190","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ISHIGURO, Hideaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"191","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":"2023-02-03"}],"displaytype":"detail","filename":"729-09(2)-025.pdf","filesize":[{"value":"977.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"729-09(2)-025","url":"https://jobu.repo.nii.ac.jp/record/209/files/729-09(2)-025.pdf"},"version_id":"68487af3-0eaa-4779-87b3-628f7d754be3"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ガーノン・ミーク","subitem_subject_scheme":"Other"},{"subitem_subject":"環境変数","subitem_subject_scheme":"Other"},{"subitem_subject":"会計モデル","subitem_subject_scheme":"Other"},{"subitem_subject":"公正妥当な企業会計の基準","subitem_subject_scheme":"Other"},{"subitem_subject":"本源的機能","subitem_subject_scheme":"Other"},{"subitem_subject":"社会的機能","subitem_subject_scheme":"Other"},{"subitem_subject":"真実性","subitem_subject_scheme":"Other"},{"subitem_subject":"有用性","subitem_subject_scheme":"Other"},{"subitem_subject":"演繹的アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"帰納的アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"国際会計基準","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":"会計基準の国際的多様性とその評価構造モデル","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計基準の国際的多様性とその評価構造モデル"},{"subitem_title":"An Evaluation Framework Model of Globally Diverse Accounting Standards","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"5","path":["15"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-02-03"},"publish_date":"2023-02-03","publish_status":"0","recid":"209","relation_version_is_last":true,"title":["会計基準の国際的多様性とその評価構造モデル"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-07-25T10:13:14.152121+00:00"}