{"created":"2024-12-05T04:41:54.068477+00:00","id":2000125,"links":{},"metadata":{"_buckets":{"deposit":"eeac841e-da6e-4545-a375-f41aab0510d3"},"_deposit":{"created_by":13,"id":"2000125","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000125"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000125","sets":["6","6:52"]},"author_link":["601"],"item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"11","bibliographicPageEnd":"23","bibliographicPageStart":"13","bibliographicVolumeNumber":"19","bibliographic_titles":[{"bibliographic_title":"九州情報大学研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Bulletin Kyushu Institute of Information Sciences","bibliographic_titleLang":"en"}]}]},"item_10002_text_31":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"九州情報大学"}]},"item_1729048188239":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"木下, 勝一","creatorNameLang":"ja"},{"creatorName":"キノシタ, カツイチ","creatorNameLang":"ja-Kana"},{"creatorName":"Kinoshita, Katsuichi","creatorNameLang":"en"}],"familyNames":[{"familyName":"木下","familyNameLang":"ja"},{"familyName":"キノシタ","familyNameLang":"ja-Kana"},{"familyName":"Kinoshita","familyNameLang":"en"}],"givenNames":[{"givenName":"勝一","givenNameLang":"ja"},{"givenName":"カツイチ","givenNameLang":"ja-Kana"},{"givenName":"Katsuichi","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"601","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"1000040018643","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000040018643"},{"nameIdentifier":"40018643","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://kaken.nii.ac.jp/ja/search/?qm=40018643"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"本稿は、1つ目の視点として、ドイツ会計学の成立を19世紀末から20世紀初頭にかけて展開された貸借対照表価値論争史にもとめ、貸借対照表法研究としての会計学がドイツの特性であることを確認している。本稿で明らかにした貸借対照表法研究としての会計学という特性は、現代の会計国際化現象におけるドイツ会計学研究にも継承されている。\nドイツ会計学は、世紀の転換期における課題であった、配当財源決定と税額決定における「貸借対照表テスト」に関する法政策を支持するために、法学研究との相互補完関係のなかで、概念と論理を構築することで成立した。「貸借対照表テスト」は、商法と所得税法の貸借対照表による配当・税計算システムであるが、「貸借対照表テスト」の具体内容が不明確であったため、貸借対照表価値論争が展開された。この貸借対照表価値論争の帰結が1931年の株式法改正であった。\n本稿は、上記の1つ目の視点を確認したうえで、2つ目の視点として、シュマーレンバッハの「正規の簿記の諸原則・商人見解」説と動的貸借対照表論が1931年の株式法改正における貸借対照表法形成を支える支配的な会計学説となったと捉えることで、貸借対照表法研究としてのシュマーレンバッハ会計学の性格を摘出している。","subitem_description_language":"ja","subitem_description_type":"Abstract"}]},"item_1729230278053":{"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_1729230588476":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"1349-2780","subitem_source_identifier_type":"PISSN"},{"subitem_source_identifier":"AA11371994","subitem_source_identifier_type":"NCID"}]},"item_1729564662870":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-12-05"}],"filename":"ドイツ会計学と貸借対照表法研究.pdf","filesize":[{"value":"895 KB"}],"format":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000125/files/ドイツ会計学と貸借対照表法研究.pdf"},"version_id":"0fa97187-7340-44bd-b3aa-51b4a1e6857c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"貸借対照表価値論争","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"貸借対照表テスト","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"貸借対照表法研究","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"正規の簿記の諸原則・商人見解説","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"シュマーレンバッハ","subitem_subject_language":"ja","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":"ドイツ会計学と貸借対照表法研究","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ会計学と貸借対照表法研究","subitem_title_language":"ja"},{"subitem_title":"Accounting Theory and Research on Accounting Law in Germany","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","52"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-12-05"},"publish_date":"2024-12-05","publish_status":"0","recid":"2000125","relation_version_is_last":true,"title":["ドイツ会計学と貸借対照表法研究"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-12-05T04:46:21.707997+00:00"}