{"created":"2023-05-15T14:21:34.732093+00:00","id":3281,"links":{},"metadata":{"_buckets":{"deposit":"bec664c3-5f8c-41ff-b999-5b7b49753254"},"_deposit":{"created_by":3,"id":"3281","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3281"},"status":"published"},"_oai":{"id":"oai:bunkyo.repo.nii.ac.jp:00003281","sets":["1:26:186"]},"author_link":["4247"],"item_5_biblio_info_13":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"1981-01-01"},"bibliographicPageEnd":"40","bibliographicPageStart":"32","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"情報研究"},{"bibliographic_title":"Information and Communication Studies"}]}]},"item_5_date_43":{"attribute_name":"作成日","attribute_value_mlt":[{"subitem_date_issued_datetime":"2012-01-17"}]},"item_5_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.\nAccounting 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.\nThey 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.\nThus, accounting must necessarily fulfil the function of arbitration for these public relations.\nAccounting 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.\nThe concept or characteristics of accounting consists in the double-entry system and monetary measurement system.\nAll economic phenomena come to subjects of accounting study so far as this concept have something to do with.","subitem_description_type":"Abstract"}]},"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_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03893367"}]},"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":"BKSJ020004"}]},"item_5_text_7":{"attribute_name":"Author","attribute_value_mlt":[{"subitem_text_value":"Takahashi, Yoshizo"}]},"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, School of Information and Communication"}]},"item_5_version_type_35":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"高橋, 芳蔵"}],"nameIdentifiers":[{}]}]},"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","filename":"BKSJ020004.pdf","filesize":[{"value":"804.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"BKSJ020004.pdf","url":"https://bunkyo.repo.nii.ac.jp/record/3281/files/BKSJ020004.pdf"},"version_id":"76aa7b3c-39ca-4071-a79d-2fa1f4128086"}]},"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":"会計学と情報","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計学と情報"},{"subitem_title":"Accounting and Information"}]},"item_type_id":"5","owner":"3","path":["186"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-01-17"},"publish_date":"2012-01-17","publish_status":"0","recid":"3281","relation_version_is_last":true,"title":["会計学と情報"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T16:43:38.736145+00:00"}