{"created":"2023-06-19T07:56:52.491371+00:00","id":452,"links":{},"metadata":{"_buckets":{"deposit":"bfd12280-1d6a-40a3-8518-43a412a3764c"},"_deposit":{"created_by":14,"id":"452","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"452"},"status":"published"},"_oai":{"id":"oai:kitakyu.repo.nii.ac.jp:00000452","sets":["12:1:136"]},"author_link":["519"],"control_number":"452","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"13","bibliographicPageEnd":"20","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"北九州市立大学国際論集"},{"bibliographic_title":"CIEE journal, the University of Kitakyushu","bibliographic_titleLang":"en"}]}]},"item_10002_description_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_description":"40020425088","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"米国会計学会『基礎的監査概念』(ASOBAC, 1973)は、現代の監査概念形成に関りマウツ＝シャラフ『監査哲学』(1961)の貢献が多大であると認めている。マウツらが監査証拠の属性に見出していた要素と、彼らが用いた接近法は、畢竟、米国20世紀初頭に興隆した実用主義基盤の分析哲学観の応用であった。本稿の目的は、監査概念基盤に対して現代哲学が強く影響した可能性について論究することにある。本稿にては殊に、嘗てマテシッチ(2008, 序言)が言及していた視座、なかんずく「会計史は哲学史に相似性を有する。それはドクトリンかつ方法論の歴史であり、財務上のリアリティーを実用主義的に表現する方法の一つである」、に依拠し、監査概念基盤への分析哲学の浸透過程を探る。以って筆者は、会計とは事実的記録に過ぎず、監査とは報告数字の単なる検証に留まるという、根深い、軽薄な社会的妄信の打破に努める。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"北九州市立大学国際教育交流センター"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA1195119X","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13481851","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"任, 章","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"519","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":"2015-06-06"}],"displaytype":"detail","filename":"（KR000113NA）任章.pdf","filesize":[{"value":"658.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"（KR000113NA）任章","url":"https://kitakyu.repo.nii.ac.jp/record/452/files/（KR000113NA）任章.pdf"},"version_id":"3777fefa-5dfe-40f4-a08a-0cbdfb3fa7c7"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ASOBAC","subitem_subject_scheme":"Other"},{"subitem_subject":"分析哲学","subitem_subject_scheme":"Other"},{"subitem_subject":"新実在論","subitem_subject_scheme":"Other"},{"subitem_subject":"実用主義","subitem_subject_scheme":"Other"},{"subitem_subject":"懐疑主義","subitem_subject_scheme":"Other"},{"subitem_subject":"証拠論","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":"現代分析哲学の監査概念基盤への浸透過程","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"現代分析哲学の監査概念基盤への浸透過程","subitem_title_language":"ja"},{"subitem_title":"The Permeation Process of Modern Analytic Philosophy Throughout the Conceptual Foundation of Auditing","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["136"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-06-06"},"publish_date":"2015-06-06","publish_status":"0","recid":"452","relation_version_is_last":true,"title":["現代分析哲学の監査概念基盤への浸透過程"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2024-01-08T01:51:41.108527+00:00"}