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At the same time, companies that wanted\nto avoid such a task as much as possible also appeared. There was the\nemergence of the heavy task of depreciation expenses in the name change\nfrom “Italian style(or Venetian style)bookkeeping” to “double entry\nbookkeeping”. At the same time, the accounting words “single entry\nbookkeeping” also appeared in parallel with it.\n(2)In our opinion, it is “single” with “double” and “double” with “single”.\nAs in the relationship between “right” and “left”, the relationship between\n“upper” and “lower”, the relationship among “medium,” “large”, and “small”\nin the everyday language, the meaning of words are all relative(differential).\nThere is no recognition without words.\n(3)There is no “asset and liability view” without “revenue and expense\nview” and there is no “revenue and expense view” without “asset and\nliability view”. According to this logic, “double entry bookkeeping” is the\nthesis, with “single entry bookkeeping” as the antithesis. This is the\nviewpoint in the structuralism theory of accounting as language. Likewise,\nthere are many other similar cases in accounting terms. For example,\n“periodical accounting of profit and loss” is the thesis,with “lot accounting of\nprofit and loss” as the antithesis. “Accrual basis” is the thesis, with “cash\nbasis” as the antithesis. “Principles based” is the thesis, with “rules based”\nas the antithesis. And so on.\n(4)In daily life, when existing words and new words were born, all of\nthem were just rhetoric(metaphor)at the beginning. Because the outside\nworld when not having words is like chaos as Umezu et al pointed out.\n“Materialistic accounting theory(materialistische Kontentheorie)” is the\nthesis, with “ personalistic accounting theory ( personalistische\nKontentheorie)” as the antithesis. Therefore, materialistic accounting theory\nthat is seen only in physical distribution as the correct mapping about the\noutside world of chaos is a legitimate settlement against personalistic\naccounting theory. 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複式簿記の誕生(新説) : 構造主義会計言語論から
https://stars.repo.nii.ac.jp/records/9179
https://stars.repo.nii.ac.jp/records/9179ac76ae7c-f2d7-4cbb-aa47-98be1492b750
名前 / ファイル | ライセンス | アクション |
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全在紋 (1.5 MB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2020-03-25 | |||||
タイトル | ||||||
タイトル | 複式簿記の誕生(新説) : 構造主義会計言語論から | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Birth of Double Entry Bookkeeping and Theory of Accounting as Language | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計言語説 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 複式簿記 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 構造主義 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 会計唯言論 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 概念フレームワーク | |||||
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 are summarized as follows: (1)Many limited companies had grown sharply in the background of the industrial revolution of the 18 th century.In addition, in order to calculate profit and loss,they had taken on the heavy task of inclusion of fixed asset costs, i.e., depreciation expenses. At the same time, companies that wanted to avoid such a task as much as possible also appeared. There was the emergence of the heavy task of depreciation expenses in the name change from “Italian style(or Venetian style)bookkeeping” to “double entry bookkeeping”. At the same time, the accounting words “single entry bookkeeping” also appeared in parallel with it. (2)In our opinion, it is “single” with “double” and “double” with “single”. As in the relationship between “right” and “left”, the relationship between “upper” and “lower”, the relationship among “medium,” “large”, and “small” in the everyday language, the meaning of words are all relative(differential). There is no recognition without words. (3)There is no “asset and liability view” without “revenue and expense view” and there is no “revenue and expense view” without “asset and liability view”. According to this logic, “double entry bookkeeping” is the thesis, with “single entry bookkeeping” as the antithesis. This is the viewpoint in the structuralism theory of accounting as language. Likewise, there are many other similar cases in accounting terms. For example, “periodical accounting of profit and loss” is the thesis,with “lot accounting of profit and loss” as the antithesis. “Accrual basis” is the thesis, with “cash basis” as the antithesis. “Principles based” is the thesis, with “rules based” as the antithesis. And so on. (4)In daily life, when existing words and new words were born, all of them were just rhetoric(metaphor)at the beginning. Because the outside world when not having words is like chaos as Umezu et al pointed out. “Materialistic accounting theory(materialistische Kontentheorie)” is the thesis, with “ personalistic accounting theory ( personalistische Kontentheorie)” as the antithesis. Therefore, materialistic accounting theory that is seen only in physical distribution as the correct mapping about the outside world of chaos is a legitimate settlement against personalistic accounting theory. If materialistic accounting theory criticizes personalistic accounting theory as “personification theory”, it will conversely lead to anticriticism that is “materialization theory” |
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書誌情報 |
桃山学院大学経済経営論集 en : ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW 巻 61, 号 4, p. 225-271, 発行日 2020-03-10 |
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出版者 | ||||||
出版者 | 桃山学院大学総合研究所 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869721 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00240555 | |||||
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 |