{"created":"2021-03-01T06:11:48.443332+00:00","id":7823,"links":{},"metadata":{"_buckets":{"deposit":"65a11a74-7ef7-48ca-b5e5-182aa0448e39"},"_deposit":{"id":"7823","owners":[],"pid":{"revision_id":0,"type":"depid","value":"7823"},"status":"published"},"_oai":{"id":"oai:niigata-u.repo.nii.ac.jp:00007823","sets":["428:429:770:810","453:456"]},"item_7_alternative_title_1":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Characteristics of the Account Function in Japan"}]},"item_7_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-11","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"82","bibliographicPageStart":"65","bibliographicVolumeNumber":"28","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":"An account has the function which adjusts interest and which provides information. As for the United States, it has been insisting on the function of the information provision strongly since ASOBAT was announced officially in 1966. After that, decision-usefulness approach is made a criterion in the Statement of Financial Accounting Concepts, and it reachs the present. On the other hand, it is said that Japanese accounting system is a triangle system, and there is a big difference in comparison with the accounting system of the United States. Therefore, an account function in Japan can be thought to have the characteristics which are different from the account function of the United States.","subitem_description_type":"Abstract"}]},"item_7_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"56563","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":"56562","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","filename":"18_0126.pdf","filesize":[{"value":"148.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"18_0126.pdf","url":"https://niigata-u.repo.nii.ac.jp/record/7823/files/18_0126.pdf"},"version_id":"b041c2b9-f8e5-46b3-8b29-ae76a834a011"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"利害調整機能","subitem_subject_scheme":"Other"},{"subitem_subject":"情報提供機能","subitem_subject_scheme":"Other"},{"subitem_subject":"意思決定有用性アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"会計制度","subitem_subject_scheme":"Other"},{"subitem_subject":"トライアングル体制","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":"我が国の会計機能の特徴 : トライアングル体制における会計の機能","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"我が国の会計機能の特徴 : トライアングル体制における会計の機能"},{"subitem_title":"我が国の会計機能の特徴 : トライアングル体制における会計の機能","subitem_title_language":"en"}]},"item_type_id":"7","owner":"1","path":["456","810"],"pubdate":{"attribute_name":"公開日","attribute_value":"2007-04-18"},"publish_date":"2007-04-18","publish_status":"0","recid":"7823","relation_version_is_last":true,"title":["我が国の会計機能の特徴 : トライアングル体制における会計の機能"],"weko_creator_id":"1","weko_shared_id":null},"updated":"2022-12-15T03:41:58.576251+00:00"}