WEKO3
インデックスリンク
アイテム
会計学と情報
https://bunkyo.repo.nii.ac.jp/records/3281
https://bunkyo.repo.nii.ac.jp/records/32813699e3d9-7865-45bc-92cd-b0f398a55136
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
BKSJ020004.pdf (804.3 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
|---|---|---|---|---|---|---|---|---|
| 公開日 | 2012-01-17 | |||||||
| タイトル | ||||||||
| タイトル | 会計学と情報 | |||||||
| タイトル | ||||||||
| タイトル | Accounting and Information | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ | departmental bulletin paper | |||||||
| タイトル カナ | ||||||||
| その他のタイトル | カイケイガク ト ジョウホウ | |||||||
| 著者 |
高橋, 芳蔵
× 高橋, 芳蔵
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| 著者 | ||||||||
| 値 | Takahashi, Yoshizo | |||||||
| 所属機関 | ||||||||
| 値 | 文教大学情報学部 | |||||||
| 内容記述 | ||||||||
| 内容記述タイプ | Abstract | |||||||
| 内容記述 | Accounting is essentially a study of information, especially business information. To say more precisely, accounting is the process of recording, measuring and communicating of business activities for public relations received informations to be able to pass adequate judgments and good decision makings. Accounting was primarily a stewardship accounting of master-slave relationship in the old Rome. But big businesses appeared and increased with the advances of ecnomics and public relations for them increased in number. They want their peculiar informations. For instance, business managers want informations for business management and decision making and stockholders want informations for business earning power and distributable profits, and banks want informations for payment power or solvency. Thus, accounting must necessarily fulfil the function of arbitration for these public relations. Accounting is now influenced by new sciences, especially information sciences, behavioral sciences and computer sciences etc., and the study field is also extremely enlarged and the concept of accounting is now diluted and weakened. The concept or characteristics of accounting consists in the double-entry system and monetary measurement system. All economic phenomena come to subjects of accounting study so far as this concept have something to do with. |
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| 書誌情報 |
情報研究 en : Information and Communication Studies 巻 2, p. 32-40, 発行日 1981-01-01 |
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| 出版者 | ||||||||
| 出版者 | 文教大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 03893367 | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 本文言語 | ||||||||
| 値 | 日本語 | |||||||
| ID | ||||||||
| 値 | BKSJ020004 | |||||||
| 作成日 | ||||||||
| 日付 | 2012-01-17 | |||||||
