{"created":"2023-07-25T10:00:09.886322+00:00","id":3543,"links":{},"metadata":{"_buckets":{"deposit":"e0a407e8-3fc4-4729-918f-9e7b5dba7fa1"},"_deposit":{"created_by":4,"id":"3543","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"3543"},"status":"published"},"_oai":{"id":"oai:nfu.repo.nii.ac.jp:00003543","sets":["2:316"]},"author_link":["8078","8077"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"63","bibliographicPageEnd":"115","bibliographicPageStart":"89","bibliographic_titles":[{"bibliographic_title":"日本福祉大学経済論集"},{"bibliographic_title":"JOURNAL OF ECONOMIC STUDIES, Nihon Fukushi University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　複式簿記機構の 一環と し て の 補助簿等に お け る 物量計算は 財産管理計算と し て , 資本価値計算とし て の 企業会計の 重要な 構成要素で あ る が , そ こ か ら 遊離し た 物量計算は た だ ち に 会計計算・ 会計方法と はい え ず , そ の 情報も 会計情報と はい え ない . し か し , 現代管理会計論に お い て は, 経済的・財務的な 数量的情報で あ れば 管理会計情報と 規定す る よ う な 傾向が 少な か ら ず 見ら れる . 本稿は その よ う な 状況に 鑑み, 物量計算と 資本価値計算の 概念を あ ら た め て 検討し , 相互の 関係を 会計方法の 潜在的段階と 顕在的段階と 規定す る こ と に よ っ て , 両者間の 関連 (共通性・ 同一性) と 区別 (差異性) を 明ら か に し よ う と す る も の で あ る .","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"日本福祉大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10367370","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0915-6011","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_ab4af688f83e57aa","subitem_version_type":"AM"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"足立, 浩"},{"creatorName":"アダチ, ヒロシ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"8077","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ADACHI, Hiroshi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"8078","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":"2021-10-01"}],"displaytype":"detail","filename":"keizai63-04adachi.pdf","filesize":[{"value":"102.7 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"keizai63-04adachi.pdf","url":"https://nfu.repo.nii.ac.jp/record/3543/files/keizai63-04adachi.pdf"},"version_id":"84fed04b-3e0c-4d95-8c86-564495109eda"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"物量計算, 価値計算, 資本価値計算, 潜在的段階, 顕在的段階","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":"物量計算と資本価値計算の関係 －会計方法の潜在的段階と顕在的段階－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"物量計算と資本価値計算の関係 －会計方法の潜在的段階と顕在的段階－"},{"subitem_title":"The Relationship between Physical Units Calculation and Capital Value Calculation: The Potential Stage and Actual Stage of Accounting Method","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["316"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-10-01"},"publish_date":"2021-10-01","publish_status":"0","recid":"3543","relation_version_is_last":true,"title":["物量計算と資本価値計算の関係 －会計方法の潜在的段階と顕在的段階－"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-07-25T10:11:25.449783+00:00"}