@article{oai:stars.repo.nii.ac.jp:00008990,
 author = {全, 在紋 and CHUN, Jae-Moon},
 issue = {3},
 journal = {桃山学院大学経済経営論集, ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW},
 month = {Jan},
 note = {The conclusions reached in this paper are summarized as follows:
（１）As for the premise of accounting theory, three kinds of existence and
recognition views that form the knowledge base of frame of reference at
the top layer, are able to be identified: realism, idealism, and lingualism. As
for the premise of theory, all of them are metaphysical propositions, so to
speak, they are just biases. However, realists and idealists do not have such
self-consciousness. The signs are rich that they have no bias and their own
theories are physically right. In this regard, there is a clear difference
between them and us whether metaphysical awareness about the frame of
reference is possessed or not.
（２）It is said that at the beginning of double entry bookkeeping books by
medieval Italian merchants, religious expressions, and oaths to God were
almost always seen. There is a leading theory that it suddenly disappeared
in the latter half of the 16 th century, according to the improvement of
reliability of their book records. Is that so? Rather than raising recognition
of reliability, it may be caused by the change in épistémè (frame of
reference). In other words, it may be caused by the change from medieval
recognition to classicalism age recognition. This is our finding.
（３）According to lingualism , “no recognition is without word”. In the days
of M. Datini at the end of the 14 th century, there was no word such as
“double entry bookkeeping”. There is no recognition if there is no word and
the existence is unknown if there is no recognition. Therefore, many
theories that Datini succeeded in making big property using “double entry
bookkeeping” are groundless arguments of “retrospective reading” that
Foucault admonished.
（４）God (a heavenly person) was a direct dialogue partner of religious
expression in “secret books” by M. Datini et al. The third party (an earthly
person) was not a direct dialogue partner. Therefore, authoritarian rhetoric
for a third party was unnecessary in “secret books”. In light of this, it
seems that the religious expression of the same kind (the words of oath to
God) was also written in “non-Italian books” as there was religious
expression in “secret books” of double entry bookkeeping. This is also the
original reasoning of this paper which has not been mentioned in the
preceding theories.},
 pages = {33--71},
 title = {複式簿記の誕生と宗教的レトリック},
 volume = {60},
 year = {2019},
 yomi = {チョン, ジェムン}
}