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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": "\u8457\u8005\u5225\u540d", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "56520", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Iwanami, Sadayoshi"}]}]}, "item_7_publisher_7": {"attribute_name": "\u51fa\u7248\u8005", "attribute_value_mlt": [{"subitem_publisher": "\u65b0\u6f5f\u5927\u5b66\u5927\u5b66\u9662\u73fe\u4ee3\u793e\u4f1a\u6587\u5316\u7814\u7a76\u79d1"}]}, "item_7_select_19": {"attribute_name": "\u8457\u8005\u7248\u30d5\u30e9\u30b0", "attribute_value_mlt": [{"subitem_select_item": "publisher"}]}, "item_7_source_id_11": {"attribute_name": "\u66f8\u8a8c\u30ec\u30b3\u30fc\u30c9ID", "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": "\u8457\u8005", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "\u5ca9\u6d6a, \u8c9e\u82b3"}], "nameIdentifiers": [{"nameIdentifier": "56519", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "\u30d5\u30a1\u30a4\u30eb\u60c5\u5831", "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": "\u30ad\u30fc\u30ef\u30fc\u30c9", "attribute_value_mlt": [{"subitem_subject": "\u6709\u7528\u6027", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u76ee\u7684\u9069\u5408\u6027", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u4fe1\u983c\u6027", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u610f\u601d\u6c7a\u5b9a\u6709\u7528\u30a2\u30d7\u30ed\u30fc\u30c1", "subitem_subject_scheme": "Other"}, {"subitem_subject": "\u30c8\u30ec\u30fc\u30c9\u30fb\u30aa\u30d5", "subitem_subject_scheme": "Other"}]}, "item_language": {"attribute_name": "\u8a00\u8a9e", "attribute_value_mlt": [{"subitem_language": "jpn"}]}, "item_resource_type": {"attribute_name": "\u8cc7\u6e90\u30bf\u30a4\u30d7", "attribute_value_mlt": [{"resourcetype": "departmental bulletin paper", "resourceuri": "http://purl.org/coar/resource_type/c_6501"}]}, "item_title": "\u4f1a\u8a08\u60c5\u5831\u306e\u6709\u7528\u6027 : \u6709\u7528\u6027\u306e\u610f\u7fa9\u3068\u305d\u308c\u3078\u306e\u6279\u5224", "item_titles": {"attribute_name": "\u30bf\u30a4\u30c8\u30eb", "attribute_value_mlt": [{"subitem_title": "\u4f1a\u8a08\u60c5\u5831\u306e\u6709\u7528\u6027 : \u6709\u7528\u6027\u306e\u610f\u7fa9\u3068\u305d\u308c\u3078\u306e\u6279\u5224"}, {"subitem_title": "\u4f1a\u8a08\u60c5\u5831\u306e\u6709\u7528\u6027 : \u6709\u7528\u6027\u306e\u610f\u7fa9\u3068\u305d\u308c\u3078\u306e\u6279\u5224", "subitem_title_language": "en"}]}, "item_type_id": "7", "owner": "1", "path": ["453/456", "428/429/770/808"], "permalink_uri": "http://hdl.handle.net/10191/993", "pubdate": {"attribute_name": "\u516c\u958b\u65e5", "attribute_value": "2007-04-18"}, "publish_date": "2007-04-18", "publish_status": "0", "recid": "7800", "relation": {}, "relation_version_is_last": true, "title": ["\u4f1a\u8a08\u60c5\u5831\u306e\u6709\u7528\u6027 : \u6709\u7528\u6027\u306e\u610f\u7fa9\u3068\u305d\u308c\u3078\u306e\u6279\u5224"], "weko_shared_id": null}