{"created":"2023-06-20T14:46:27.537950+00:00","id":686,"links":{},"metadata":{"_buckets":{"deposit":"f47f7c23-840f-4fd6-8e06-474612dae084"},"_deposit":{"created_by":10,"id":"686","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"686"},"status":"published"},"_oai":{"id":"oai:takushoku-u.repo.nii.ac.jp:00000686","sets":["2:23:24:123"]},"author_link":["82"],"control_number":"686","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"127","bibliographicPageStart":"105","bibliographicVolumeNumber":"123","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":"本稿では，プロフェッションの比較史的パースペクティブに立脚し，プロフェッションと国家の関係性に留意しながら，イタリアにおける監査プロフェッションの形成と発展の過程を検討する。イタリアにおける監査（会計）プロフェッションの形成・発展の最大の特徴は，中世以来の会計士と，学術的な源泉から生まれてきた学術会計士がしばしば敵対心を持ち，互いが差別化を行うことで発達してきたことにある。\n本稿では，まず，16世紀末葉から，会計士を法的に認知したとされる1906年の法律に至るまでの，イタリアにおける会計プロフェッションの漸次的形成過程を概説する。そのうえで，その後のファシスト期の会計プロフェッションの発展と第二次大戦後の継承について検討する。そして，クロス・ナショナルな視点を意識しながら，イタリアにおける監査（会計）プロフェッションの形成にみられた特質について論究する。","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":"ISSN"}]},"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":"研究ノート / Study Note"}]},"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":[{"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":[{}]},{"creatorAffiliations":[{"affiliationNameIdentifiers":[{}],"affiliationNames":[{}]}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-04-05"}],"displaytype":"detail","filename":"kk0123_08.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"イタリアにおける監査プロフェッションの形成","url":"https://takushoku-u.repo.nii.ac.jp/record/686/files/kk0123_08.pdf"},"version_id":"3a0f7e6d-aeb0-40cf-961f-be6b4030c52a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計士（ragioniere）","subitem_subject_scheme":"Other"},{"subitem_subject":"学術会計士（dottore commercialista）","subitem_subject_scheme":"Other"},{"subitem_subject":"コッレジオ","subitem_subject_scheme":"Other"},{"subitem_subject":"会計士全国会議（Congresso nazionale dei ragionieri Italiani）","subitem_subject_scheme":"Other"},{"subitem_subject":"高等商業学校（scuole superiore dicommercio）","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":"イタリアにおける監査プロフェッションの形成 ―監査プロフェッションの比較史的考察（2）―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"イタリアにおける監査プロフェッションの形成 ―監査プロフェッションの比較史的考察（2）―"},{"subitem_title":"Comparative Studies on Professional Formation of the Auditing Profession, Part II : The Italian Experience","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["123"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-04-05"},"publish_date":"2023-04-05","publish_status":"0","recid":"686","relation_version_is_last":true,"title":["イタリアにおける監査プロフェッションの形成 ―監査プロフェッションの比較史的考察（2）―"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2024-04-08T07:04:46.160612+00:00"}