{"created":"2025-03-31T04:30:48.651007+00:00","id":2000236,"links":{},"metadata":{"_buckets":{"deposit":"63281ff4-90cc-4c9f-b6e3-a8b01fbe3d70"},"_deposit":{"created_by":13,"id":"2000236","owner":"13","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"2000236"},"status":"published"},"_oai":{"id":"oai:kiis.repo.nii.ac.jp:02000236","sets":["6","6:1743146871665"]},"author_link":["710"],"control_number":"2000236","item_10002_biblio_info_30":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03-31","bibliographicIssueDateType":"Issued"},"bibliographicNumberOfPages":"12","bibliographicPageEnd":"14","bibliographicPageStart":"3","bibliographicVolumeNumber":"27","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":[{"creatorAffiliations":[{"affiliationNameIdentifiers":[{"affiliationNameIdentifier":"0000000403715001","affiliationNameIdentifierScheme":"ISNI","affiliationNameIdentifierURI":"https://www.isni.org/isni/0000000403715001"}],"affiliationNames":[{"affiliationName":"九州情報大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"山下, 壽文","creatorNameLang":"ja"},{"creatorName":"ヤマシタ, トシフミ","creatorNameLang":"ja-Kana"},{"creatorName":"Yamashita, Toshifumi","creatorNameLang":"en"}],"familyNames":[{"familyName":"山下","familyNameLang":"ja"},{"familyName":"ヤマシタ","familyNameLang":"ja-Kana"},{"familyName":"Yamashita","familyNameLang":"en"}],"givenNames":[{"givenName":"壽文","givenNameLang":"ja"},{"givenName":"トシフミ","givenNameLang":"ja-Kana"},{"givenName":"Toshifumi","givenNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"710","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"9000018577954","nameIdentifierScheme":"CiNii ID","nameIdentifierURI":"http://ci.nii.ac.jp/nrid/9000018577954"}]}]},"item_1729067525434":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"アメリカ会計学のパイオニアとして知られるペイトン（William A. Paton）の会計思想、会計公準論、評価論および利益概念などの業績は、わが国でも多くの論者により論ぜられてきた。しかし、近年、利益観が収益費用アプローチから資産負債アプローチへ転換し、概念フレームワークにもとづき会計基準が設定され、その業績の現代的意義は失われた感がある。しかし、簿記と会計の関係、資産負債アプローチのもとでの勘定体系を考察するとき、ペイトンの会計構造論は多くの示唆を与える。とくに、資産負債アプローチによる複式簿記の変容への懸念に対しては、それを振り払う論拠となる。","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":"2025-03-31"}],"filename":"ペイトン会計構造論の現代的意義.pdf","filesize":[{"value":"1.8 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://kiis.repo.nii.ac.jp/record/2000236/files/ペイトン会計構造論の現代的意義.pdf"},"version_id":"3a6fdb29-82e4-4ec7-ba32-1383ec5f2664"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計構造","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計公準","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"会計主体論","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"企業主体理論","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資本主理論","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"勘定体系","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"持分","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"資産負債アプローチ","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":"ペイトン会計構造論の現代的意義","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ペイトン会計構造論の現代的意義","subitem_title_language":"ja"},{"subitem_title":"Today’s Significance of Paton’s Accounting Structure","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["6","1743146871665"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-03-31"},"publish_date":"2025-03-31","publish_status":"0","recid":"2000236","relation_version_is_last":true,"title":["ペイトン会計構造論の現代的意義"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2025-04-11T06:37:20.432170+00:00"}