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会計目的としての会計責任
http://hdl.handle.net/10069/00040629
http://hdl.handle.net/10069/0004062955617da0-4387-49f6-8079-b8a6ddc69c77
名前 / ファイル | ライセンス | アクション |
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Keizai100_4_67.pdf (393.3 kB)
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
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公開日 | 2021-04-06 | |||||
タイトル | ||||||
タイトル | 会計目的としての会計責任 | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accountability | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | decision-making | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accounting axiom | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | language act | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | accounting measurement | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
上野, 清貴
× 上野, 清貴 |
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著者別名 | ||||||
姓名 | Ueno, Kiyotaka | |||||
その他のタイトル | ||||||
その他のタイトル | Accountability as Accounting Purpose | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | The purpose of this paper is to elucidate the purpose or nature of accounting and that the nature of accounting is accountability rather than decision-making. In order to achieve of this purpose, following matters are described. First, accountability theory and decision-making theory as accounting purpose are explained in accordance with Ijiri's view. He emphasizes accountability theory. Second, accounting axiom and double entry bookkeeping in accountability theory are discussed. Third, in order to prove it, language act theory of Austin is explained and clarified the relation between language act and accountability. Finally, accountability in the true sense is elucidated by extending the accountability concept and accounting measurement deserved the true accountability is discussed. | |||||
内容記述 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 創刊第100巻記念号 Essays in Commemoration of the 100th Volume |
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書誌情報 |
経営と経済 en : Journal of Business and Economics 巻 100, 号 4, p. 67-102, 発行日 2021-03-25 |
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ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869101 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00069150 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
出版者 | ||||||
出版者 | 長崎大学経済学会 | |||||
出版者別言語 | ||||||
Economics Society of Nagasaki University | ||||||
sortkey | ||||||
3 | ||||||
引用 | ||||||
内容記述タイプ | Other | |||||
内容記述 | 経営と経済, 100(4), pp.67-102; 2021 |