{"created":"2023-07-25T09:58:31.512387+00:00","id":1047,"links":{},"metadata":{"_buckets":{"deposit":"2721795f-bbba-4fdf-88f8-7ca9fe11f199"},"_deposit":{"created_by":4,"id":"1047","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"1047"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00001047","sets":["2:67"]},"author_link":["2155","2157"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"カンリ　オヨビ　カンリ　カイケイ　ゲンカ　ケイサン　ノ　キゲン　マタワ　ゲンシュツ　ニ　カンスル　ケイザイ　ゴウリ　シュギテキ　レキシ　カイシャク　ト　フーコー　シュギテキ　レキシ　カイシャク　ノ　トウタツ　テン　ト　カダイ　アメリカ　ガッシュウコク　リクグンショウ　コクエイ　SPRINGFIELD　ヘイキショウ　ノ　ジレイ　ダイ1ブ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2010-03-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"60","bibliographicPageStart":"33","bibliographicVolumeNumber":"40","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"新谷, 司"},{"creatorName":"アラヤ, ツカサ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"2155","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"Araya, Tsukasa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"2157","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"本論文の目的は， 19 世紀前半のアメリカ合衆国陸軍省国営 Springfield 兵器廠に， 管理及び管理会計・原価計算の起源または現出の場を求めた経済合理主義的歴史解釈とフーコー主義的歴史解釈の到達点と課題を明らかにすることである． この材料としては， 同兵器廠における管理及び管理会計または原価計算の特質とその成立条件を示したフーコー主義的歴史解釈の論文， 同論文を起点として同兵器廠の管理及び管理会計または原価計算の特質とその成立条件を巡って行われたフーコー主義的歴史解釈と経済合理主義的歴史解釈の論争の諸論文を利用する． 本稿の分析方法はこの諸論文に基づいた文献研究である．","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Article"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"日本福祉大学通信教育部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2010-03-31"}],"displaytype":"detail","filename":"keizai40-03araya.pdf","filesize":[{"value":"255.4 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai40-03araya","url":"https://nfu.repo.nii.ac.jp/record/1047/files/keizai40-03araya.pdf"},"version_id":"d04271fe-7bca-4606-ab6f-5f0c801fda1a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"経済合理主義，フーコー主義，新しい会計史，伝統的会計史","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":"管理及び管理会計・原価計算の起源または現出に関する経済合理主義的歴史解釈とフーコー主義的歴史解釈の到達点と課題―アメリカ合衆国陸軍省国営 Springfield 兵器廠の事例－第1部―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"管理及び管理会計・原価計算の起源または現出に関する経済合理主義的歴史解釈とフーコー主義的歴史解釈の到達点と課題―アメリカ合衆国陸軍省国営 Springfield 兵器廠の事例－第1部―"},{"subitem_title":"The Achievement and Problem of Analysis on the Origin or Genesis of Management and Management Accounting or Cost Accounting by the Foucauldian Interpretation and the Economic Rationalist Interpretation, The Springfield Armory Case, No. 1","subitem_title_language":"en"}]},"item_type_id":"1","owner":"4","path":["67"],"pubdate":{"attribute_name":"公開日","attribute_value":"2010-03-31"},"publish_date":"2010-03-31","publish_status":"0","recid":"1047","relation_version_is_last":true,"title":["管理及び管理会計・原価計算の起源または現出に関する経済合理主義的歴史解釈とフーコー主義的歴史解釈の到達点と課題―アメリカ合衆国陸軍省国営 Springfield 兵器廠の事例－第1部―"],"weko_creator_id":"4","weko_shared_id":4},"updated":"2023-07-25T10:50:14.856550+00:00"}