{"created":"2024-04-08T07:29:37.566793+00:00","id":2000114,"links":{},"metadata":{"_buckets":{"deposit":"19c4012d-98b6-4145-a9a0-e69834d97aab"},"_deposit":{"created_by":10,"id":"2000114","owner":"10","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"2000114"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:02000114","sets":["2:23:24:1712556349143"]},"author_link":["82"],"control_number":"2000114","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"125","bibliographicPageEnd":"66","bibliographicPageStart":"45","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"Takushoku University research in management and accounting","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"イタリアにおいて，各地会計士コッレジオの創設およびそれを通じたプロフェッション規律の構築と高等教育機関の確立およびそこでの会計教育の推進とは，プロフェッション化の両輪を成すものであった。そしてそれは，1906年のプロフェッション規制に関する法律によって，プロフェッションの法的認知という形で，いったん，実を結ぶことになる。\n本稿では，1879年10月に第1回大会が開催されたイタリア会計士全国会議での諸議論を軸として，イタリアにおける会計プロフェッションの形成過程について分析する。歴史的に，この会計プロフェッションが形成される過程のなかで「会計学」が確立し，発展してきたことがみてとれる。その際，科学としての「会計学」という性格がことさら重視され，それが19世紀末にヨーロッパ中で関心が持たれた高等商業教育の問題と密接に結びつき，高等商業教育機関でどのように「会計学」を教授するべきなのかという問題意識となっていった。そこで，各種技術教育機関における会計学の発展と会計プロフェッションの資格付与への影響を中心に考察する。考察の射程は，イタリア統一がなされる1861年から19世紀末までに置き， この期間でどのような状況変化が生じたのかを明らかにする。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"拓殖大学経営経理研究所"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13490281","subitem_source_identifier_type":"PISSN"}]},"item_10002_subject_21":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"336.97","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"種別","attribute_value_mlt":[{"subitem_text_value":"論文 / Article"}]},"item_10002_version_type_20":{"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":"岡嶋, 慶","creatorNameLang":"ja"},{"creatorName":"オカジマ, ケイ","creatorNameLang":"ja-Kana"},{"creatorName":"Okajima, Kei","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-04-08"}],"filename":"kk0125_04.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"19世紀末イタリアにおける会計教育の展開と会計プロフェッション化","url":"https://takushoku-u.repo.nii.ac.jp/record/2000114/files/kk0125_04.pdf"},"version_id":"7d01381e-a002-478f-aafd-8b79d382ca27"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"技術専門学校（Istituti tecnici）","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"高等商業学校（Scuola superiore di commercio）","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"イタリア会計士全国会議","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計士ディプロマ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計学（Ragioneria）","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ファビオ・ベスタ","subitem_subject_language":"ja","subitem_subject_scheme":"Other"}]},"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":"19世紀末イタリアにおける会計教育の展開と会計プロフェッション化","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"19世紀末イタリアにおける会計教育の展開と会計プロフェッション化","subitem_title_language":"ja"},{"subitem_title":"The Evolution of Accounting Education and Professionalization of Accounting in Late Nineteenth-Century Italy","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["1712556349143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-08"},"publish_date":"2024-04-08","publish_status":"0","recid":"2000114","relation_version_is_last":true,"title":["19世紀末イタリアにおける会計教育の展開と会計プロフェッション化"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-04-11T01:26:07.091529+00:00"}