{"created":"2023-05-15T13:47:57.149559+00:00","id":9179,"links":{},"metadata":{"_buckets":{"deposit":"92e408ba-da8e-472e-8ddf-a44e532fc2a4"},"_deposit":{"created_by":13,"id":"9179","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"9179"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00009179","sets":["43:52:1818"]},"author_link":["1212","1213"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2020-03-10","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"271","bibliographicPageStart":"225","bibliographicVolumeNumber":"61","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_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The conclusions reached in this paper are summarized as follows:\n（１）Many limited companies had grown sharply in the background of the\nindustrial revolution of the 18 th century.In addition, in order to calculate\nprofit and loss,they had taken on the heavy task of inclusion of fixed asset\ncosts, i.e., depreciation expenses. 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. If materialistic accounting theory criticizes personalistic\naccounting theory as “personification theory”, it will conversely lead to anticriticism\nthat is “materialization theory”","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"},{"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":"2020-03-25"}],"displaytype":"detail","filename":"P225_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/9179/files/P225_全在紋.pdf"},"version_id":"8dc26876-8682-4300-9b22-bb17a96f03f0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計言語説","subitem_subject_scheme":"Other"},{"subitem_subject":"複式簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"構造主義","subitem_subject_scheme":"Other"},{"subitem_subject":"会計唯言論","subitem_subject_scheme":"Other"},{"subitem_subject":"概念フレームワーク","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(新説) : 構造主義会計言語論から","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"複式簿記の誕生(新説) : 構造主義会計言語論から"},{"subitem_title":"Birth of Double Entry Bookkeeping and Theory of Accounting as Language","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1818"],"pubdate":{"attribute_name":"公開日","attribute_value":"2020-03-25"},"publish_date":"2020-03-25","publish_status":"0","recid":"9179","relation_version_is_last":true,"title":["複式簿記の誕生(新説) : 構造主義会計言語論から"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-05-15T14:47:05.104120+00:00"}