{"created":"2023-05-15T13:48:15.908788+00:00","id":9662,"links":{},"metadata":{"_buckets":{"deposit":"8dda46d6-1c14-4c52-963d-6bcae1788232"},"_deposit":{"created_by":13,"id":"9662","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"9662"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00009662","sets":["43:52:1903"]},"author_link":["12908","12909"],"control_number":"9662","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-03-13","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"287","bibliographicPageStart":"241","bibliographicVolumeNumber":"64","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 writing rules are summarized as follows:\n（１）The goal of business in the wealth calculation in the medieval age\nwas to increase metallic money, not money flow calculation nor profit and\nloss calculation. The goal of business in the money flow calculation in the\nclassical age (early modern period) was monetary income exceeding\nmonetary expenditure. It was neither the wealth calculation of metallic\nmoney nor the profit and loss calculation. The goal of business in the profit\nand loss calculation in the modern age is the periodic revenue that exceeds\nthe periodic cost. It is not the metallic money wealth calculation nor the\nmoney flow calculation.\n（２）Newtonian physics is based on the basic premise of absolute time\nand absolute space. Modern periodic profit and loss calculations also\nassume absolute time and absolute space. However, neither time nor space\ncan be absolute in nature. In fact, Einstein’s theory of relativity proved that\nboth time and space are relative; the Newtonian mechanics theory of\nspeed, on which Ijiri relies, was established in the modern age (late 17 th\ncentury), as was the profit and loss calculation (late 17 th century). These\ntwo modern phenomena are based on the “agreement of the frame of\nreference.”\n（３）The Hicks income concept citations that the majority accounting\nresearchers have made miss the mark in two ways. First, it overlooks Hicks’ recommendation to economists not to use bad (unhelpful) concept\nsuch as “income.” The second is that it also overlooks Hicks’ advice to\naccountants that “book value” based on “actual transaction figure,” which\ncan be seen as nonsubjective (objective) figures, is more reasonable than\n“income,” which can only be a subjective value.\n（４）The prevailing view of accounting is that the order of knowledge\n(épistémè) in the modern age, such as absolute time and absolute space, is\nregarded as an immovable natural phenomenon, and that periodic profit\nand loss accounting had sprouted since the medieval age of Pacioli. The\ndiscourse that double-entry bookkeeping practices existed as early as 1340\nby Peragallo, Ijiri, etc. is only a “retrospective reading”. They are all\nunknowingly being led astray by the retrospective reading of the modern\norder of knowledge. In doing so, they have inadvertently endorsed the\ndiscourse of over 500 years of double-entry bookkeeping.","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","subitem_publisher_language":"ja"}]},"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":"12908","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"CHUN , Jaemoon","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"12909","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":"2023-03-16"}],"displaytype":"detail","filename":"p241_全在紋.pdf","filesize":[{"value":"1.4 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"全 在 紋","url":"https://stars.repo.nii.ac.jp/record/9662/files/p241_全在紋.pdf"},"version_id":"86c9955f-5981-47f1-a286-e542f38cfe2d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"青柳文司","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"井尻雄士","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ソシュール","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"フーコー","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ウィトゲンシュタイン","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Bunji Aoyagi","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Yuji Ijiri","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Ferdinand de Saussure","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Michel Foucault","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"Ludwig Wittgenstein","subitem_subject_language":"en","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":"ヒックスと会計的利益概念 : 会計言語論的考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ヒックスと会計的利益概念 : 会計言語論的考察","subitem_title_language":"ja"},{"subitem_title":"Hicks and His Income Concept in Accounting : A Study on Accounting as Language","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["1903"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-27"},"publish_date":"2023-03-27","publish_status":"0","recid":"9662","relation_version_is_last":true,"title":["ヒックスと会計的利益概念 : 会計言語論的考察"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-06-16T21:35:22.758009+00:00"}