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アイテム
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国際会計基準への言語論的接近
https://stars.repo.nii.ac.jp/records/147
https://stars.repo.nii.ac.jp/records/147a16e85be-441d-417b-b00c-41fec0538f99
名前 / ファイル | ライセンス | アクション |
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全在紋 (745.6 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2016-06-17 | |||||
タイトル | ||||||
タイトル | 国際会計基準への言語論的接近 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Linguistic Approaches to International Accounting Standards (IFRS) | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 国際会計基準 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 概念フレームワーク | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | ソシュール | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | フーコー | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計的言説 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
全, 在紋
× 全, 在紋× CHUN, Jae Moon |
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抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The conclusions reached in this paper can be summarized as follows: (1) Foucault insisted that absolute and neutral truth do not exist in the world from a pragmatics angle. However, according to the theory of meaning as relation, truth is always expressed by language with a bias. Naturally, truth expressed by language with a bias surely must contain content that is biased. Therefore, from a semantics angle, we insist that truth does not already exist, even if not grounded in pragmatics. (2) As shown in Table 2, the differences in meaning that exist between Japanese and French in ordinary language to express four-legged animals (raccoon, dog, fox, wolf) overlap the differences in meaning that exist between the revenue and expense view and the asset and liability view in accounting language to express the four debit items of trial balance (deferred assets, expenses, fixed assets, current assets). As language phenomena, both ordinary language and accounting language cope more with the theory of meaning as relation than the theory of meaning as substance. (3) If we replace key words in Foucault's language theory with accounting words, then enonces as locutionary acts corresponds to speeches represented as concrete journalizations of business transactions or as classified expressions of income statements. According to Foucault, discours is the entirety (set) of enonces that mutually forms some kind of order. Recent examples of discours in accounting are the revenue and expense view or the asset and liability view, and single-entry bookkeeping or double-entry bookkeeping, etc. (4) The accounting concept that corresponds to Saussure's paradigmatic relation, i.e. system of vocabulary, seems to be the so-called" conceptual framework." This is a collective concept, comprising singular concepts such as the revenue and expense view and the asset and liability view as extensions. Furthermore, the accounting concept that corresponds to Saussure's syntagmatic relation, i.e. system of grammar, seems to be the so-called" system of book-keeping." This is a collective concept, comprising singular concepts such as singleentry book-keeping and double-entry book-keeping as extensions. (5) The revenue and expense view and the asset and liability view are mutually different accounting discours. This is because enonces (journalizations and classified expressions) that have become ordered and expressed are mutually different. For example, as for journalizations, organization expense and business commencement expense may become either expense or deferred asset, otherwise expense or intangible fixed asset. Furthermore, as for classified expressions, non-operating results are located in the ordinary results section or operating results section. | |||||
書誌情報 |
桃山学院大学環太平洋圏経営研究 en : St. Andrew's University Pan-Pacific business review 号 14, p. 3-25, 発行日 2013-03-27 |
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出版者 | ||||||
出版者 | 桃山学院大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 13455214 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AA1146576X | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110009899477 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |