{"created":"2023-05-15T13:47:49.004291+00:00","id":8990,"links":{},"metadata":{"_buckets":{"deposit":"8ce1f008-7fc8-4874-8a06-dbf1600ed8a9"},"_deposit":{"created_by":13,"id":"8990","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"8990"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00008990","sets":["43:52:1792"]},"author_link":["1212","1213"],"control_number":"8990","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-01-17","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"71","bibliographicPageStart":"33","bibliographicVolumeNumber":"60","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"ST.ANDREW'S UNIVERSITY ECONOMIC AND BUSINESS REVIEW","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The conclusions reached in this paper are summarized as follows:\n（１）As for the premise of accounting theory, three kinds of existence and\nrecognition views that form the knowledge base of frame of reference at\nthe top layer, are able to be identified: realism, idealism, and lingualism. As\nfor the premise of theory, all of them are metaphysical propositions, so to\nspeak, they are just biases. However, realists and idealists do not have such\nself-consciousness. The signs are rich that they have no bias and their own\ntheories are physically right. In this regard, there is a clear difference\nbetween them and us whether metaphysical awareness about the frame of\nreference is possessed or not.\n（２）It is said that at the beginning of double entry bookkeeping books by\nmedieval Italian merchants, religious expressions, and oaths to God were\nalmost always seen. There is a leading theory that it suddenly disappeared\nin the latter half of the 16 th century, according to the improvement of\nreliability of their book records. Is that so? Rather than raising recognition\nof reliability, it may be caused by the change in épistémè (frame of\nreference). In other words, it may be caused by the change from medieval\nrecognition to classicalism age recognition. This is our finding.\n（３）According to lingualism , “no recognition is without word”. In the days\nof M. Datini at the end of the 14 th century, there was no word such as\n“double entry bookkeeping”. There is no recognition if there is no word and\nthe existence is unknown if there is no recognition. Therefore, many\ntheories that Datini succeeded in making big property using “double entry\nbookkeeping” are groundless arguments of “retrospective reading” that\nFoucault admonished.\n（４）God (a heavenly person) was a direct dialogue partner of religious\nexpression in “secret books” by M. Datini et al. The third party (an earthly\nperson) was not a direct dialogue partner. Therefore, authoritarian rhetoric\nfor a third party was unnecessary in “secret books”. In light of this, it\nseems that the religious expression of the same kind (the words of oath to\nGod) was also written in “non-Italian books” as there was religious\nexpression in “secret books” of double entry bookkeeping. This is also the\noriginal reasoning of this paper which has not been mentioned in the\npreceding theories.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学総合研究所"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"全, 在紋","creatorNameLang":"ja"},{"creatorName":"チョン, ジェムン","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"1212","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"CHUN, Jae-Moon","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"1213","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":"2019-01-30"}],"displaytype":"detail","filename":"33_全在紋.pdf","filesize":[{"value":"1.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"全在紋","url":"https://stars.repo.nii.ac.jp/record/8990/files/33_全在紋.pdf"},"version_id":"20674af8-fba0-4b0f-8f39-6bb8a50e6e67"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"複式簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"会計言語","subitem_subject_scheme":"Other"},{"subitem_subject":"知の準拠枠","subitem_subject_scheme":"Other"},{"subitem_subject":"ソシュール","subitem_subject_scheme":"Other"},{"subitem_subject":"フーコー","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":"複式簿記の誕生と宗教的レトリック","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"複式簿記の誕生と宗教的レトリック","subitem_title_language":"ja"},{"subitem_title":"Religious Rhetoric in the Birth of Double Entry Bookkeeping","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1792"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-01-30"},"publish_date":"2019-01-30","publish_status":"0","recid":"8990","relation_version_is_last":true,"title":["複式簿記の誕生と宗教的レトリック"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-07-04T06:03:29.055359+00:00"}