{"created":"2023-06-19T07:56:38.423017+00:00","id":138,"links":{},"metadata":{"_buckets":{"deposit":"cfab9c9e-cf38-43fb-973c-e8435ef4d8ce"},"_deposit":{"created_by":14,"id":"138","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"138"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000138","sets":["12:2:44"]},"author_link":["186"],"control_number":"138","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3・4","bibliographicPageEnd":"116","bibliographicPageStart":"111","bibliographicVolumeNumber":"47","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集"},{"bibliographic_title":"The Review of business and economics","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"いわゆる資本等式は、過去ないしは小規模の企業形態で行われる会計を対象として、もっぱら複式簿記機構の説明の道具として用いられたものであるが、その説明さえも現代の会計においては不十分な道具としてしか認識されていないように思われる。しかし、それにもかかわらず、国際会計基準をはじめ、日本基準においても資本の部を「純資産」という言葉に置き換え、資産・負債アプローチの考え方を進行させている。会計主体論の立場からしても、別段、資本主理論の立場を表明しているわけでもないにもかかわらず、現代の会計は、投資家に対する情報開示を主たる目的として、財産表示、負債表示を過敏な認識・測定が過度なスピードで進めている。つまり、資本等式ないしは、会計主体の問題を棚上げ、判断停止したまま、会計行為がなされているとも言える。目下、この重要な問題を看過されている。会計の諸問題を解決するには、単なる先祖帰りの静態化を図ることでは困難であろう。それ故、根本問題としての「資本等式」の問題、会計主体の問題をなおざりにせず、新たなモデルを検討する時期に来ているように思われる。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学経済学会"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11572872","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13472623","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"西澤, 健次","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"186","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":"2012-07-08"}],"displaytype":"detail","filename":"商-47(3-4)-6.pdf","filesize":[{"value":"864.3 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"商-47(3-4)-6","url":"https://kitakyu.repo.nii.ac.jp/record/138/files/商-47(3-4)-6.pdf"},"version_id":"6dcb6b0f-c215-4e0f-94eb-60862cf427f7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"資本等式","subitem_subject_scheme":"Other"},{"subitem_subject":"会計責任","subitem_subject_scheme":"Other"},{"subitem_subject":"資産・負債アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"意思決定有用性アプローチ","subitem_subject_scheme":"Other"},{"subitem_subject":"会計主体","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":"資本等式雑考","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資本等式雑考","subitem_title_language":"ja"},{"subitem_title":"Memorandame of Capital Equation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["44"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-07-08"},"publish_date":"2012-07-08","publish_status":"0","recid":"138","relation_version_is_last":true,"title":["資本等式雑考"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-04-13T05:05:52.164950+00:00"}