{"_buckets": {"deposit": "80d8b218-870e-4910-a087-da4227e6bfe6"}, "_deposit": {"id": "7800", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "7800"}, "status": "published"}, "_oai": {"id": "oai:niigata-u.repo.nii.ac.jp:00007800", "sets": ["456", "808"]}, "item_7_alternative_title_1": {"attribute_name": "その他のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "The Usefulness of the Accounting Information"}]}, "item_7_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2004-07", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "166", "bibliographicPageStart": "149", "bibliographicVolumeNumber": "30", "bibliographic_titles": [{"bibliographic_title": "現代社会文化研究"}, {"bibliographic_title": "現代社会文化研究", "bibliographic_titleLang": "en"}]}]}, "item_7_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "FASB is prescribed about qualties of the useful accounting information for decision making in FASB Statement of Financial Accounting Concepts No.2. That is \"a hierarchy of accounting qualities\". First, the meaning of the account qualities is stated. Then, this regulation is established by the viewpoint of the decision usefulness approach. Therefore, a criticism argument for that account view and the accounting system is explaing. I want argument about the usefulness of the accounting information to deepen referring to these. In that case, it is necessary to discuss it based on the characteristics of the economic base of that country.", "subitem_description_type": "Abstract"}]}, "item_7_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56520", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Iwanami, Sadayoshi"}]}]}, "item_7_publisher_7": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "新潟大学大学院現代社会文化研究科"}]}, "item_7_select_19": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN1046766X", "subitem_source_identifier_type": "NCID"}]}, "item_7_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "13458485", "subitem_source_identifier_type": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "岩浪, 貞芳"}], "nameIdentifiers": [{"nameIdentifier": "56519", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2019-08-06"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "18_0159.pdf", "filesize": [{"value": "295.9 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 295900.0, "url": {"label": "18_0159.pdf", "url": "https://niigata-u.repo.nii.ac.jp/record/7800/files/18_0159.pdf"}, "version_id": "679f994d-124a-4c33-9a8d-dad29b07bbd0"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "有用性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "目的適合性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "信頼性", "subitem_subject_scheme": "Other"}, {"subitem_subject": "意思決定有用アプローチ", "subitem_subject_scheme": "Other"}, {"subitem_subject": "トレード・オフ", "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": "会計情報の有用性 : 有用性の意義とそれへの批判", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "会計情報の有用性 : 有用性の意義とそれへの批判"}, {"subitem_title": "会計情報の有用性 : 有用性の意義とそれへの批判", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["456", "808"], "permalink_uri": "http://hdl.handle.net/10191/993", "pubdate": {"attribute_name": "公開日", "attribute_value": "2007-04-18"}, "publish_date": "2007-04-18", "publish_status": "0", "recid": "7800", "relation": {}, "relation_version_is_last": true, "title": ["会計情報の有用性 : 有用性の意義とそれへの批判"], "weko_shared_id": null}