{"created":"2023-06-20T14:46:04.454730+00:00","id":239,"links":{},"metadata":{"_buckets":{"deposit":"2c812821-bac9-4776-8450-4a87ce41a3b5"},"_deposit":{"created_by":10,"id":"239","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"239"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000239","sets":["2:23:24:63"]},"author_link":["44"],"control_number":"239","item_10002_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03-27","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"146","bibliographicPageStart":"131","bibliographicVolumeNumber":"115","bibliographic_titles":[{"bibliographic_title":"拓殖大学経営経理研究"},{"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":"国立民族学博物館の「会計学と人類学の融合」共同研究会に招かれ，持論の「辺境会計」について報告する機会（2018年2月25日）があった。その折のレジュメ「辺境会計の覚書」に加筆・訂正したものが本稿である。\n日頃「何故」を問いながら原稿用紙のマス目を埋めてきたので，研究会では，研究対象としてきた「何故」の史的考察を，簿記技法，家計簿記，アカウンタビリティ，重要性の判断，信託法理，取締役報告書，営業報告書（事業報告），環境会計，幸福論を通じて「会計は学問たりうるか」を問って，これを報告した。また2012年と翌3年の二度に渡ってソウルにある国立韓国学中央研究院（AKS）の要請があって，韓・中・日の三か国の土着簿記共同研究会に参画し，この国に育った「帳合の生成とその終焉」を報告してきた。\n上記の二つの研究機関が求めていたのは，はからずも自国の文化（人類学）と近代（会計）科学の絡みを究めることであった。まさに社会科学の在りようを模索していたのである。そこで，これまでの拙い研究態様を会計学徒に詳らかにし，ご批判を仰ぐものである。","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":"item_10002_source_id_9","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":"336.9","subitem_subject_scheme":"NDC"}]},"item_10002_text_24":{"attribute_name":"item_10002_text_24","attribute_value_mlt":[{"subitem_text_value":"学会展望 / Academic Outlook"}]},"item_10002_version_type_20":{"attribute_name":"出版タイプ","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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"http://www.isni.org/isni/"}],"affiliationNames":[{"affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"三代川, 正秀","creatorNameLang":"ja"},{"creatorName":"ミヨカワ, マサヒデ","creatorNameLang":"ja-Kana"},{"creatorName":"Miyokawa, Masahide","creatorNameLang":"en"}],"familyNames":[{"familyName":"三代川","familyNameLang":"ja"},{"familyName":"ミヨカワ","familyNameLang":"ja-Kana"},{"familyName":"Miyokawa","familyNameLang":"en"}],"givenNames":[{"givenName":"正秀","givenNameLang":"ja"},{"givenName":"マサヒデ","givenNameLang":"ja-Kana"},{"givenName":"Masahide","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44","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":"2019-04-18"}],"displaytype":"detail","filename":"辺境会計のすゝめ.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"辺境会計のすゝめ","url":"https://takushoku-u.repo.nii.ac.jp/record/239/files/辺境会計のすゝめ.pdf"},"version_id":"a4d79009-53b1-40b5-bee7-094e66e625ad"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"先行研究の史的検討","subitem_subject_scheme":"Other"},{"subitem_subject":"風土と社会科学","subitem_subject_scheme":"Other"},{"subitem_subject":"翻訳家か","subitem_subject_scheme":"Other"},{"subitem_subject":"実務家か","subitem_subject_scheme":"Other"},{"subitem_subject":"測定用具としての簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"言わんこっちゃない「公正価値」","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"辺境会計のすゝめ","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"辺境会計のすゝめ","subitem_title_language":"ja"},{"subitem_title":"The Methodology for Accounting Frontiers","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["63"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-04-18"},"publish_date":"2019-04-18","publish_status":"0","recid":"239","relation_version_is_last":true,"title":["辺境会計のすゝめ"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-10-25T04:02:26.410400+00:00"}