{"created":"2023-05-15T14:03:22.604814+00:00","id":235,"links":{},"metadata":{"_buckets":{"deposit":"5642d0a4-bc6b-420a-9aa3-95efb1ac5a5d"},"_deposit":{"created_by":31,"id":"235","owners":[31],"pid":{"revision_id":0,"type":"depid","value":"235"},"status":"published"},"_oai":{"id":"oai:ogu.repo.nii.ac.jp:00000235","sets":["3:114:134:135"]},"author_link":["235"],"control_number":"235","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-09-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"33","bibliographicPageStart":"1","bibliographicVolumeNumber":"41","bibliographic_titles":[{"bibliographic_title":"大阪学院大学商・経営学論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"OSAKA GAKUIN UNIVERSITY REVIEW OF COMMERCE AND BUSINESS ADMINISTRATION","bibliographic_titleLang":"en"}]}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"235","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Gunji, Ken","nameLang":"en"}]}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24730/00000206","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"大阪学院大学商・経営学会","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2189-7123","subitem_source_identifier_type":"ISSN"}]},"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":"郡司, 健","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"30113145","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=30113145"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2015-10-14"}],"displaytype":"detail","filename":"郡司健.pdf","filesize":[{"value":"624.3 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"郡司健「現代会計構造の基礎理論」","url":"https://ogu.repo.nii.ac.jp/record/235/files/郡司健.pdf"},"version_id":"d024c679-e23a-4d3e-88dc-67105aa02d98"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"現代会計構造","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"未来志向的貸借対照表","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"国際財務報告基準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"三勘定系統説","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"過去のキャッシュ・フローにより反映される財務業績","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"contemporary accounting structure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"future oriented accounting theory","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"three-series-theory of accountants","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"financial performance reflected past cash flows","subitem_subject_language":"en","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":"現代会計構造の基礎理論","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"現代会計構造の基礎理論","subitem_title_language":"ja"},{"subitem_title":"Basic Theory of Contemporary Accounting Structure","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"31","path":["135"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-10-14"},"publish_date":"2015-10-14","publish_status":"0","recid":"235","relation_version_is_last":true,"title":["現代会計構造の基礎理論"],"weko_creator_id":"31","weko_shared_id":-1},"updated":"2023-08-22T00:52:54.240717+00:00"}