{"created":"2023-05-15T13:44:34.012373+00:00","id":4691,"links":{},"metadata":{"_buckets":{"deposit":"69766d4b-eaff-4c66-a3c4-e9de25febdb8"},"_deposit":{"created_by":3,"id":"4691","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4691"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00004691","sets":["43:52:1267"]},"author_link":["7552","7555","7554","7553"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2007-03-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"56","bibliographicPageStart":"27","bibliographicVolumeNumber":"48","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集"},{"bibliographic_title":"ST. ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_3_description_11":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Accounting is often referred to as the language of business.\" Just as Koreans use the Korean language to communicate, and Americans use English, businesspeople use the language of accounting to communicate. Accounting is a language in that it enables the shared meaning\" of accounting terms between businesspeople. For example, the meaning of journalizing (sentences\") is universally understood among businesspeople through double-entry bookkeeping (which constitutes the grammar\" of the language of business).According to the theory of meaning as relation,\" reality does not regulate language; rather, language regulates reality. Language is not the naming of reality, nor is it the mapping of reality. In Japan, an apple\" must be red.\" Since Japanese apple orchards cannot sell green\" apples, they work hard to ensure that their apples are red\". In business accounting, the practice of window-dressing\" essentially amounts to an artificial operation such as this. However, window-dressing is oriented towards black ink (resulting in paper profit), rather than red.According to Professor Lee O Young, the Japanese have a tendency to shrink and the Koreans and Americans have a tendency to enlarge. For example, these are seen in the size of annual reports (or business reports). In Japan, if expressed as width and length, nearly all reports are sized at 10cm x 20cm in order to fit into the standard envelope (12cm x 23.5cm). In the cases of Korea and the US, reports are basically A4 size (20.8cm x 29.5cm). This is far larger than their Japanese counterparts.Whose is the company? This is made clear in the language exchanged between businesspeople, particularly in personal possessive pronouns relating to the company. Without language, there is no perception or cognition. Furthermore, if we allow that the meaning of language covers not only denotation but also extends as far as connotation, then in the US, the company belongs to the shareholders. In Japan, the company belongs to the company. In Korea, the company belongs to management.","subitem_description_type":"Other"}]},"item_3_description_15":{"attribute_name":"表示順","attribute_value_mlt":[{"subitem_description":"3","subitem_description_type":"Other"}]},"item_3_description_16":{"attribute_name":"アクセション番号","attribute_value_mlt":[{"subitem_description":"KJ00004554576","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"論文","subitem_description_type":"Other"}]},"item_3_description_9":{"attribute_name":"記事種別(英)","attribute_value_mlt":[{"subitem_description":"Article","subitem_description_type":"Other"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"桃山学院大学経営学部"},{"subitem_text_value":"韓国・慶尚大学校経営大学"}]},"item_3_title_3":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_title":"エイギョウ ホウコクショ ブンカ ノ ニチベイカン ヒカク オニツカ ミツマサ キョウジュ ツイトウゴウ"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"全, 在紋"},{"creatorName":"チョン, ジェムン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"7552","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"崔, 震賢"},{"creatorName":"チェ, チンヒョン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"7553","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Chun, Jae Moon","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"7554","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Choi, Jin Hyun","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"7555","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":"2017-03-21"}],"displaytype":"detail","filename":"KJ00004554576.pdf","filesize":[{"value":"3.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KJ00004554576.pdf","url":"https://stars.repo.nii.ac.jp/record/4691/files/KJ00004554576.pdf"},"version_id":"98b889f1-389a-45e3-ba9b-89b79aff8e1c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計言語","subitem_subject_scheme":"Other"},{"subitem_subject":"意味","subitem_subject_scheme":"Other"},{"subitem_subject":"ソシュール","subitem_subject_scheme":"Other"},{"subitem_subject":"営業報告書","subitem_subject_scheme":"Other"},{"subitem_subject":"縮み志向","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":"営業報告書文化の日米韓比較(鬼塚光政教授追悼号)","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"営業報告書文化の日米韓比較(鬼塚光政教授追悼号)"},{"subitem_title":"A Comparative Study of Accounting Disclosure Cultures in U.S.,Japan and Korea(Special Issue In Memory of Prof. ONITSUKA Mitsumasa)","subitem_title_language":"en"}]},"item_type_id":"3","owner":"3","path":["1267"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-03-21"},"publish_date":"2017-03-21","publish_status":"0","recid":"4691","relation_version_is_last":true,"title":["営業報告書文化の日米韓比較(鬼塚光政教授追悼号)"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-16T06:26:12.722387+00:00"}