WEKO3
インデックスリンク
アイテム
{"_buckets": {"deposit": "80020a94-604e-4b3b-bb3a-3abccdc2c115"}, "_deposit": {"created_by": 3, "id": "3442", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "3442"}, "status": "published"}, "_oai": {"id": "oai:bunkyo.repo.nii.ac.jp:00003442", "sets": ["199"]}, "author_link": ["4422"], "item_5_alternative_title_1": {"attribute_name": "タイトル カナ", "attribute_value_mlt": [{"subitem_alternative_title": "ベイコク ニ オケル シホンヌシ シュタイ カンジョウ リロン ノ セイセイ Thomas Jones ノ ボキ リロン ノ カイメイ"}]}, "item_5_biblio_info_13": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "1994-01-01", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "84", "bibliographicPageStart": "75", "bibliographicVolumeNumber": "15", "bibliographic_titles": [{"bibliographic_title": "情報研究"}, {"bibliographic_title": "Information and Communication Studies", "bibliographic_titleLang": "en"}]}]}, "item_5_date_43": {"attribute_name": "作成日", "attribute_value_mlt": [{"subitem_date_issued_datetime": "2012-01-17", "subitem_date_issued_type": "Created"}]}, "item_5_description_12": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": " Until the end of the nineteenth century, the dominant method of teaching bookkeeping was what is called the \"journal approach.\" After that, by the banishment of the journal as the mainbook in the business world, the \"ledger approach\" was introduced, and by the establishment of the periodic reckoning and the balance sheet, the proprietorship theory of accounts germinated.\n Thomas Jones (1804-1889) adopted a new method of teaching, the ledger approach, and distinguished two sets of accounts, the \"primary accounts\" and the \"secondary accouts\", which were intended to determine net assets or proprietorship.\n His theory, however, differs from the English style of the proprietorship theory of accounts, for his classification of accounts differs from the English Style. His secondary accounts comprise not only capital and nominal accounts, but also merchandise account and others which he calls \"floating property.\" In my opinion, this difference results from his result-oriented (\"dynamic\") thory. According to him, each set of accounts in double entry is a comparison of outgoings and incomings, ?but one the reverse of the other. In this paper, I will reconsider the proprietorship theory of accounts and elucidate the result-oriented thoughts of Jones.", "subitem_description_type": "Abstract"}]}, "item_5_description_34": {"attribute_name": "資源タイプ", "attribute_value_mlt": [{"subitem_description": "text", "subitem_description_type": "Other"}]}, "item_5_description_38": {"attribute_name": "フォーマット", "attribute_value_mlt": [{"subitem_description": "application/pdf", "subitem_description_type": "Other"}]}, "item_5_publisher_16": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "文教大学"}]}, "item_5_source_id_19": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "03893367", "subitem_source_identifier_type": "ISSN"}]}, "item_5_text_14": {"attribute_name": "出版年", "attribute_value_mlt": [{"subitem_text_value": "1994"}]}, "item_5_text_15": {"attribute_name": "出版地", "attribute_value_mlt": [{"subitem_text_value": "神奈川県茅ヶ崎市"}]}, "item_5_text_17": {"attribute_name": "出版社 カナ", "attribute_value_mlt": [{"subitem_text_value": "ブンキョウ ダイガク"}]}, "item_5_text_18": {"attribute_name": "Publisher", "attribute_value_mlt": [{"subitem_text_value": "Bunkyo University"}]}, "item_5_text_39": {"attribute_name": "本文言語", "attribute_value_mlt": [{"subitem_text_value": "日本語"}]}, "item_5_text_42": {"attribute_name": "ID", "attribute_value_mlt": [{"subitem_text_value": "BKSJ150007"}]}, "item_5_text_46": {"attribute_name": "記録日", "attribute_value_mlt": [{"subitem_text_value": "2012/1/17"}]}, "item_5_text_47": {"attribute_name": "最終更新日(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "2012/1/24"}]}, "item_5_text_48": {"attribute_name": "更新履歴(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "Jan 24, 2012 インデックス, 抄録 を変更"}]}, "item_5_text_49": {"attribute_name": "登録者(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "bunkyo2"}]}, "item_5_text_50": {"attribute_name": "閲覧数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "316"}]}, "item_5_text_51": {"attribute_name": "ダウンロード数(XooNIps)", "attribute_value_mlt": [{"subitem_text_value": "686"}]}, "item_5_text_7": {"attribute_name": "Author", "attribute_value_mlt": [{"subitem_text_value": "Hara, Toshio"}]}, "item_5_text_8": {"attribute_name": "所属機関", "attribute_value_mlt": [{"subitem_text_value": "文教大学情報学部"}]}, "item_5_text_9": {"attribute_name": "Institution", "attribute_value_mlt": [{"subitem_text_value": "Bunkyo University Faculty of Information and Communications"}]}, "item_5_version_type_35": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "原, 俊雄"}], "nameIdentifiers": [{"nameIdentifier": "4422", "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": "2018-03-24"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "BKSJ150007.pdf", "filesize": [{"value": "883.8 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 883800.0, "url": {"label": "BKSJ150007.pdf", "url": "https://bunkyo.repo.nii.ac.jp/record/3442/files/BKSJ150007.pdf"}, "version_id": "59f14c3d-8c87-485a-80ca-ce85509b9b7e"}]}, "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": "米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明"}, {"subitem_title": "The Germination of The Proprietorship Theory of Accounts in America : Elucidation of the Theory of Accounts by Thomas Jones", "subitem_title_language": "en"}]}, "item_type_id": "5", "owner": "3", "path": ["199"], "permalink_uri": "https://bunkyo.repo.nii.ac.jp/records/3442", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-01-17"}, "publish_date": "2012-01-17", "publish_status": "0", "recid": "3442", "relation": {}, "relation_version_is_last": true, "title": ["米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明"], "weko_shared_id": -1}
米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明
https://bunkyo.repo.nii.ac.jp/records/3442
https://bunkyo.repo.nii.ac.jp/records/34423e19b46b-71fb-4933-bc5b-857c84d30fa6
名前 / ファイル | ライセンス | アクション |
---|---|---|
BKSJ150007.pdf (883.8 kB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-01-17 | |||||
タイトル | ||||||
タイトル | 米国における資本主主体勘定理論の生成 : Thomas Jonesの簿記理論の解明 | |||||
タイトル | ||||||
タイトル | The Germination of The Proprietorship Theory of Accounts in America : Elucidation of the Theory of Accounts by Thomas Jones | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
原, 俊雄
× 原, 俊雄 |
|||||
著者 | ||||||
Hara, Toshio | ||||||
所属機関 | ||||||
文教大学情報学部 | ||||||
所属機関 | ||||||
Bunkyo University Faculty of Information and Communications | ||||||
内容記述 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | Until the end of the nineteenth century, the dominant method of teaching bookkeeping was what is called the "journal approach." After that, by the banishment of the journal as the mainbook in the business world, the "ledger approach" was introduced, and by the establishment of the periodic reckoning and the balance sheet, the proprietorship theory of accounts germinated. Thomas Jones (1804-1889) adopted a new method of teaching, the ledger approach, and distinguished two sets of accounts, the "primary accounts" and the "secondary accouts", which were intended to determine net assets or proprietorship. His theory, however, differs from the English style of the proprietorship theory of accounts, for his classification of accounts differs from the English Style. His secondary accounts comprise not only capital and nominal accounts, but also merchandise account and others which he calls "floating property." In my opinion, this difference results from his result-oriented ("dynamic") thory. According to him, each set of accounts in double entry is a comparison of outgoings and incomings, ?but one the reverse of the other. In this paper, I will reconsider the proprietorship theory of accounts and elucidate the result-oriented thoughts of Jones. |
|||||
書誌情報 |
情報研究 en : Information and Communication Studies 巻 15, p. 75-84, 発行日 1994-01-01 |
|||||
ISSN | ||||||
収録物識別子 | 03893367 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
フォーマット | ||||||
内容記述タイプ | Other | |||||
内容記述 | application/pdf | |||||
本文言語 | ||||||
日本語 | ||||||
ID | ||||||
BKSJ150007 | ||||||
作成日 | ||||||
日付 | 2012-01-17 |