{"created":"2023-06-19T07:51:03.652943+00:00","id":930,"links":{},"metadata":{"_buckets":{"deposit":"911dcad6-99ea-4852-be78-0bcfc517d2da"},"_deposit":{"created_by":3,"id":"930","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"930"},"status":"published"},"_oai":{"id":"oai:seisen-u.repo.nii.ac.jp:00000930","sets":["309:322"]},"author_link":["2878","2877","2879"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2005","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"13","bibliographicPageEnd":"87","bibliographicPageStart":"81","bibliographic_titles":[{"bibliographic_title":"聖泉論叢"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"稲山, 訓央"}],"nameIdentifiers":[{}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"イナヤマ, クニオ"}],"nameIdentifiers":[{}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"INAYAMA, Kunio","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"科学的限界を超える理論として,清水博教授のよる生命の二重存在性の発見から生まれた「場の理論」を紹介し,その理論を会計の分野に取り入れて咀嚼し,場の理論を切り口として会計に関わる関係者の立場的構造について言及している。本稿では結論として,その企業の会計に関わる全てのものが局在的存在形態であり,かつ偏在的存在形態である,そう捉えることで新しい会計の目的観が生まれているのではないかと結論づけている。","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34359/00000930","subitem_identifier_reg_type":"JaLC"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10431764","subitem_source_identifier_type":"NCID"}]},"item_1_text_10":{"attribute_name":"著者所属(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"SEISEN UNIVERSITY SEISEN COLLEGE"}]},"item_1_text_2":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"論文"}]},"item_1_text_3":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ARTICLE"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"聖泉大学短期大学部・企業マネジメント学科"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2005-01-01"}],"displaytype":"detail","filename":"KJ00004416819.pdf","filesize":[{"value":"315.7 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004416819","url":"https://seisen-u.repo.nii.ac.jp/record/930/files/KJ00004416819.pdf"},"version_id":"149eadc7-e672-4f05-92b9-09ba1042d5bb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計の理論的構造","subitem_subject_scheme":"Other"},{"subitem_subject":"場の理論","subitem_subject_scheme":"Other"},{"subitem_subject":"自他比分離","subitem_subject_scheme":"Other"},{"subitem_subject":"生命の二重存在性","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":"場の理論からみた会計の構造について(企業マネジメント学科)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"場の理論からみた会計の構造について(企業マネジメント学科)"},{"subitem_title":"The Structure of Accounting Seen in Aspect of the Theory of BA","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["322"],"pubdate":{"attribute_name":"公開日","attribute_value":"2005-01-01"},"publish_date":"2005-01-01","publish_status":"0","recid":"930","relation_version_is_last":true,"title":["場の理論からみた会計の構造について(企業マネジメント学科)"],"weko_creator_id":"3","weko_shared_id":3},"updated":"2023-06-19T08:08:39.292214+00:00"}