{"created":"2023-06-26T10:46:19.266139+00:00","id":234,"links":{},"metadata":{"_buckets":{"deposit":"611c900b-d691-4964-a857-d17594f7c546"},"_deposit":{"created_by":11,"id":"234","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"234"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000234","sets":["26:31"]},"author_link":[],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2013-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"7","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"札幌学院大学経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Sapporo Gakuin University Review of Business Administration","bibliographic_titleLang":"en"}]}]},"item_4_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は大隈重信の会計観について青年時代から明治14年まで考察したものである。とりわけ貨幣制度，改暦，政府予算および会計検査院との関係が取り上げられている。また，前期および後期の大隈財政との関連において，それぞれの特色が総論的に検討されている。会計制度の形成に大隈が果たした役割は大きなものがある。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_4_description_40":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Bulletin","subitem_description_language":"en","subitem_description_type":"Other"}]},"item_4_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_4_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"札幌学院大学総合研究所","subitem_publisher_language":"ja"}]},"item_4_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1884-1589","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAlternatives":[{"creatorAlternative":"WATANABE, Kazuo","creatorAlternativeLang":"en"}],"creatorNames":[{"creatorName":"渡辺, 和夫","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-07"}],"displaytype":"detail","filename":"KER-5-001.pdf","filesize":[{"value":"428.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KER-5-001.pdf","url":"https://sgul.repo.nii.ac.jp/record/234/files/KER-5-001.pdf"},"version_id":"5b8549d7-56ac-41cc-bdb9-844c2ade6704"}]},"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":"大隈侯の会計観","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"大隈侯の会計観","subitem_title_language":"ja"},{"subitem_title":"Accounting Thought of Shigenobu Ookuma","subitem_title_language":"en"}]},"item_type_id":"4","owner":"11","path":["31"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2013-05-29"},"publish_date":"2013-05-29","publish_status":"0","recid":"234","relation_version_is_last":true,"title":["大隈侯の会計観"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-18T04:02:46.545975+00:00"}