{"created":"2023-05-15T13:48:04.946177+00:00","id":9384,"links":{},"metadata":{"_buckets":{"deposit":"40e140bf-cb01-4b1e-9eff-0f487e9adec9"},"_deposit":{"created_by":13,"id":"9384","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"9384"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00009384","sets":["43:52:1853"]},"author_link":["1212","12774"],"control_number":"9384","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-07-27","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"124","bibliographicPageStart":"83","bibliographicVolumeNumber":"63","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":"Some conclusions reached in this paper within the scope of the treatise\nwriting rules are summarized as follows:\n（１）In the accounting community of Japan, “In most Japanese enterprises,\ndouble-entry bookkeeping system is widely used. It is used not only by\nglobal corporations but also by small taverns behind train stations.” Such\nkind of discussion (recognition) is rampant. However, as far as the tax\nstatistics based on the “blue/white return” of the NTA, we cannot accept\nsuch a recognition. Even more so, considering that there are not a few\nundeclared enterprises (actual numbers unknown).\n（２）In so-called “modern accounting,” discourses that pretend to be\nmembers of modern science can be seen as they are. “Profit” (increase in\nwealth) and “loss” (decrease in wealth), which form the basic concepts in\nmodern accounting, are not the concepts of entities (objects) that can be\nobserved straightforwardly. They are not the concepts of entities (objects)\nthat can be observed in a straightforward manner, like the basic concepts\nsuch as “atom” and “molecule” in physics and chemistry as modern science.\nIn other words, modern accounting is unknowingly in line with the method\nof modern science in terms of the basic concepts that make up the “frame\nof reference for recognition.”\n（３）According to tax statistics of Japan, in the case of about 2.86 million\ncorporations, “blue/white return” is over 99%, and almost all of them are\nbased on blue return (mostly double-entry bookkeeping system). However,\nlooking at the “percentage of deficient corporations” over the years, almost\ntwo-thirds of the corporations have not paid corporate tax. With this, it\nseems unlikely that double-entry bookkeeping system has been adopted\nbecause it is useful for increasing corporate profits. Rather, is double-entry\nbookkeeping system a useful tool for “legal tax evasion” ? Such doubts do\nnot go away.\n（４）If the current “spreading of double-entry bookkeeping system” was the\nresult of the controlling means by discipline and training under modern\npower, the end of such system is near. Based on Foucault’s ideas, in\npostmodernism, the “épistémè de l’homme” as a frame of reference for\nrecognition is going to disappear without a trace. In short, double-entry\nbookkeeping system will soon become unpopular. Double - entry\nbookkeeping system, which was born in modern times, will be obsolete in\npostmodernism ! Whether or not our assertion is right or wrong is left to\nthe judgment of posterity.","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, Jaemoon","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12774","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":"2021-08-04"}],"displaytype":"detail","filename":"p083_全在紋.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"全在紋","url":"https://stars.repo.nii.ac.jp/record/9384/files/p083_全在紋.pdf"},"version_id":"41375d58-64dc-45ee-abd3-37e0f9b2fc15"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ウィトゲンシュタイン｜福澤諭吉｜マネジメント・サービス｜青色申告｜欠損法人","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」の終焉（言語ゲーム論から）","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"「複式簿記」の終焉（言語ゲーム論から）","subitem_title_language":"ja"},{"subitem_title":"The End of Double-Entry Bookkeeping System,with reference to Wittgenstein’s language theory","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1853"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-08-04"},"publish_date":"2021-08-04","publish_status":"0","recid":"9384","relation_version_is_last":true,"title":["「複式簿記」の終焉（言語ゲーム論から）"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-06-17T04:14:55.359213+00:00"}