{"created":"2023-06-20T16:52:41.310481+00:00","id":9826,"links":{},"metadata":{"_buckets":{"deposit":"e9d001f9-937f-4685-be6a-0690c3e5555f"},"_deposit":{"created_by":5,"id":"9826","owners":[5],"pid":{"revision_id":0,"type":"depid","value":"9826"},"status":"published"},"_oai":{"id":"oai:meiji.repo.nii.ac.jp:00009826","sets":["10:2551:2708:2754"]},"author_link":["374"],"item_5_alternative_title_18":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Logic of Fixed Assets Register in the Unified Accounting Standards"}]},"item_5_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"17","bibliographicPageStart":"1","bibliographicVolumeNumber":"46","bibliographic_titles":[{"bibliographic_title":"商学研究論集"}]}]},"item_5_description_39":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_5_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"統一的地方公会計基準（以下，統一基準という。）において固定資産台帳の整備は如何に論理化されているのか。本稿の基本的問題意識はここにある。総務省より適用が求められる同基準は2015年度から2017年度までの3年間，その準備期間を経てすべての地方公共団体に適用される。その前提となるのが固定資産台帳なのである。差し当たり固定資産台帳整備の論理に着目するのは，これまでの諸研究においては十分には論証し得なかった，公会計上の効用が比較的に観えるようになったと思えるからである。固定資産台帳整備の論理こそ，何故に企業会計上の思考を公会計制度に導入しなければならないのかを解く一つの手がかりと考えられる。上記の問題意識による固定資産台帳整備の論理としては次の2点が挙げられる。","subitem_description_type":"Abstract"}]},"item_5_link_63":{"attribute_name":"OPACbibid","attribute_value_mlt":[{"subitem_link_url":"https://opac2018.lib.meiji.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&listcnt=5&maxcnt=100&bibid=SB00014486"}]},"item_5_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"明治大学大学院","subitem_publisher_language":"ja"}]},"item_5_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1340-914X","subitem_source_identifier_type":"ISSN"}]},"item_5_source_id_9":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10475839","subitem_source_identifier_type":"NCID"}]},"item_5_version_type_15":{"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":"権, 大煥"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_login","displaytype":"detail","filename":"shougakuronshu_46_1.pdf","filesize":[{"value":"467.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"学内限定公開(学外からはログイン要求され閲覧不可)","url":"https://meiji.repo.nii.ac.jp/record/9826/files/shougakuronshu_46_1.pdf"},"version_id":"004c830a-63ff-43cb-b928-2cdad0241eff"}]},"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":"固定資産台帳整備の論理 -統一的地方公会計基準によせて-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"固定資産台帳整備の論理 -統一的地方公会計基準によせて-","subitem_title_language":"ja"}]},"item_type_id":"5","owner":"5","path":["2754"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2017-05-31"},"publish_date":"2017-05-31","publish_status":"0","recid":"9826","relation_version_is_last":true,"title":["固定資産台帳整備の論理 -統一的地方公会計基準によせて-"],"weko_creator_id":"5","weko_shared_id":-1},"updated":"2023-09-07T03:52:19.486587+00:00"}