{"created":"2025-07-05T06:21:42.949796+00:00","id":2000392,"links":{},"metadata":{"_buckets":{"deposit":"4b276463-2cc8-49ed-a1b0-cade72825063"},"_deposit":{"created_by":14,"id":"2000392","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"2000392"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:02000392","sets":["12:2:1750987012563"]},"author_link":[],"control_number":"2000392","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2025-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1・2・3・4","bibliographicPageEnd":"86","bibliographicPageStart":"77","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"北九州市立大学商経論集","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"今日、企業会計においては、非財務情報が拡大しており、従来の財務情報と並ぶ企業情報となってきている。それにより、貨幣単位では測定できない情報や、記述情報が主となっているが、会計公準に照らして考えた場合、本稿では、それらの情報は会計に含まれるのか、含まれないのかを検討している。","subitem_description_language":"ja","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","subitem_publisher_language":"ja"}]},"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_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"西澤　健次","creatorNameLang":"ja"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2025-07-05"}],"filename":"(SR00591234NK)西澤健次.pdf","filesize":[{"value":"1.1 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://kitakyu.repo.nii.ac.jp/record/2000392/files/(SR00591234NK)西澤健次.pdf"},"version_id":"682edaef-bebe-4870-9b2e-4c7aa26aa2fe"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計公準|非財務情報|ギルマン|財務会計|管理会計","subitem_subject_language":"ja","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":"会計公準と非財務情報","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計公準と非財務情報","subitem_title_language":"ja"},{"subitem_title":"Accounting postulates and Non-financial infomation","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["1750987012563"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2025-07-05"},"publish_date":"2025-07-05","publish_status":"0","recid":"2000392","relation_version_is_last":true,"title":["会計公準と非財務情報"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2025-07-05T06:24:35.941656+00:00"}