{"created":"2023-06-20T14:46:22.625762+00:00","id":584,"links":{},"metadata":{"_buckets":{"deposit":"0dc3dc80-8215-4964-b7b1-e953e65dc675"},"_deposit":{"created_by":10,"id":"584","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"584"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000584","sets":["2:23:24:108"]},"author_link":["82"],"control_number":"584","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-10-31","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"31","bibliographicPageStart":"11","bibliographicVolumeNumber":"122","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":"第二次大戦後，連合国占領下において，証券取引法に基づいて提出される財務諸表の監査証明の担い手としての新たな役割を果たすために創設された公認会計士制度の創設が，プロフェッション史の文脈で，どのような歴史的意義を持っているのかを考察する。\n公認会計士制度の創設に関するこれまでの論稿では，必ずしもクロス・ナショナルな分析を意識しておらず，したがって，戦後の占領下という特殊事情のなかでどのような政策決定がなされており，その政策思考がこの公認会計士制度の創設という政策にどのように反映されていたのかという点に焦点を当てていない。\nそこで，本稿では，占領下での行政官僚が，どのような意図で公認会計士制度を創設したのか，その基礎的な条件を明らかにし，コーポラティズムの観点から考察する。さらに，そこからどのような監査プロフェッション規制の枠組みを確立したのかを明らかにすることを目的とする。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24515/0000000584","subitem_identifier_reg_type":"JaLC"}]},"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_language":"ja","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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{}],"affiliationNames":[{}]}],"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_date","date":[{"dateType":"Available","dateValue":"2022-11-11"}],"displaytype":"detail","filename":"kk0122_02.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"戦後日本の公認会計士制度の創設とコーポラティズム","url":"https://takushoku-u.repo.nii.ac.jp/record/584/files/kk0122_02.pdf"},"version_id":"97db7868-cd40-4888-9171-cae2431585e4"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"公認会計士","subitem_subject_scheme":"Other"},{"subitem_subject":"計理士","subitem_subject_scheme":"Other"},{"subitem_subject":"GHQ","subitem_subject_scheme":"Other"},{"subitem_subject":"プロフェッション団体","subitem_subject_scheme":"Other"},{"subitem_subject":"コーポラティズム","subitem_subject_scheme":"Other"},{"subitem_subject":"会計士管理委員会","subitem_subject_scheme":"Other"},{"subitem_subject":"アソシエーショニズム","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":"戦後日本の公認会計士制度の創設とコーポラティズム ―わが国の監査プロフェッション形成―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"戦後日本の公認会計士制度の創設とコーポラティズム ―わが国の監査プロフェッション形成―","subitem_title_language":"ja"},{"subitem_title":"Professional Formation of a Japanese Auditing Profession and the Corporatist Public Policy","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["108"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2022-11-11"},"publish_date":"2022-11-11","publish_status":"0","recid":"584","relation_version_is_last":true,"title":["戦後日本の公認会計士制度の創設とコーポラティズム ―わが国の監査プロフェッション形成―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-06-25T01:56:48.695418+00:00"}