{"created":"2023-06-26T10:46:20.158344+00:00","id":249,"links":{},"metadata":{"_buckets":{"deposit":"44cf888b-d395-4d2e-bdf7-c9019aff91e0"},"_deposit":{"created_by":11,"id":"249","owners":[11],"pid":{"revision_id":0,"type":"depid","value":"249"},"status":"published"},"_oai":{"id":"oai:sgul.repo.nii.ac.jp:00000249","sets":["26:32"]},"author_link":["300"],"item_4_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"17","bibliographicPageStart":"11","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":"福沢諭吉の会計思想は明治６，７年に出版された『帳合之法』の中で展開された。その背景を探るため，それ以前の時期を対象として分析をした。その結果，福沢は，西洋思想の導入を積極的に進めたこと，学者でありながら近代的な金銭感覚を身に付けていたこと，および実学を尊重する立場から会社の経営を推奨したこと，が明らかにされた。また，会社経営の具体的な内容として，「丸屋商社々則」の分析が試みられた。","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"}],"nameIdentifiers":[{}]}]},"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-6-011.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KER-6-011.pdf","url":"https://sgul.repo.nii.ac.jp/record/249/files/KER-6-011.pdf"},"version_id":"5da012ae-2f26-4d1a-9128-2d391a662ecd"}]},"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":"『帳合之法』以前における福沢諭吉の会計思想","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"『帳合之法』以前における福沢諭吉の会計思想","subitem_title_language":"ja"},{"subitem_title":"Accounting Thought of Yukichi Fukuzawa before “Chooainoho (Common School Book-Keeping)”","subitem_title_language":"en"}]},"item_type_id":"4","owner":"11","path":["32"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2014-06-10"},"publish_date":"2014-06-10","publish_status":"0","recid":"249","relation_version_is_last":true,"title":["『帳合之法』以前における福沢諭吉の会計思想"],"weko_creator_id":"11","weko_shared_id":-1},"updated":"2023-10-13T07:53:52.063871+00:00"}