{"created":"2023-05-15T16:49:07.620315+00:00","id":26434,"links":{},"metadata":{"_buckets":{"deposit":"c126c758-721f-40c5-89d0-9912ed16b17b"},"_deposit":{"created_by":6,"id":"26434","owners":[6],"pid":{"revision_id":0,"type":"depid","value":"26434"},"status":"published"},"_oai":{"id":"oai:nagasaki-u.repo.nii.ac.jp:00026434","sets":["82:87:88:1984"]},"author_link":["117611","117612"],"item_3_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Accountability as Accounting Purpose"}]},"item_3_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"102","bibliographicPageStart":"67","bibliographicVolumeNumber":"100","bibliographic_titles":[{"bibliographic_title":"経営と経済"},{"bibliographic_title":"Journal of Business and Economics","bibliographic_titleLang":"en"}]}]},"item_3_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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.","subitem_description_type":"Abstract"}]},"item_3_description_5":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"創刊第100巻記念号\nEssays in Commemoration of the 100th Volume","subitem_description_type":"Other"}]},"item_3_description_64":{"attribute_name":"引用","attribute_value_mlt":[{"subitem_description":"経営と経済, 100(4), pp.67-102; 2021","subitem_description_type":"Other"}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"117612","nameIdentifierScheme":"WEKO"}],"names":[{"name":"Ueno, Kiyotaka"}]}]},"item_3_publisher_33":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"長崎大学経済学会"}]},"item_3_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00069150","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_7":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869101","subitem_source_identifier_type":"ISSN"}]},"item_3_text_62":{"attribute_name":"sortkey","attribute_value_mlt":[{"subitem_text_value":"3"}]},"item_3_text_63":{"attribute_name":"出版者別言語","attribute_value_mlt":[{"subitem_text_value":"Economics Society of Nagasaki University"}]},"item_3_version_type_16":{"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":"上野, 清貴"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-04-06"}],"displaytype":"detail","filename":"Keizai100_4_67.pdf","filesize":[{"value":"393.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"Keizai100_4_67.pdf","url":"https://nagasaki-u.repo.nii.ac.jp/record/26434/files/Keizai100_4_67.pdf"},"version_id":"67545c0e-5f0e-4eae-b550-2f48618ab4ca"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"accountability","subitem_subject_scheme":"Other"},{"subitem_subject":"decision-making","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting axiom","subitem_subject_scheme":"Other"},{"subitem_subject":"language act","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting measurement","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":"会計目的としての会計責任","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計目的としての会計責任"}]},"item_type_id":"3","owner":"6","path":["1984"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-04-06"},"publish_date":"2021-04-06","publish_status":"0","recid":"26434","relation_version_is_last":true,"title":["会計目的としての会計責任"],"weko_creator_id":"6","weko_shared_id":-1},"updated":"2023-05-15T18:35:20.876585+00:00"}