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デジタル時代の不正とAlgorithm aversion : Tech-Accounting序説
https://doi.org/10.14988/0002000155
https://doi.org/10.14988/00020001558794dc71-9f8b-49d4-8950-9ea368d7920a
名前 / ファイル | ライセンス | アクション |
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Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||||||
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公開日 | 2023-11-30 | |||||||||||
タイトル | ||||||||||||
言語 | ja | |||||||||||
タイトル | デジタル時代の不正とAlgorithm aversion : Tech-Accounting序説 | |||||||||||
タイトル | ||||||||||||
言語 | ja-Kana | |||||||||||
タイトル | デジタル ジダイ ノ フセイ ト Algorithm aversion : Tech-Accounting ジョセツ | |||||||||||
タイトル | ||||||||||||
言語 | en | |||||||||||
タイトル | Thinking about frauds and algorithm aversion in the digital age : introduction to tech-accounting | |||||||||||
言語 | ||||||||||||
言語 | jpn | |||||||||||
キーワード | ||||||||||||
主題 | 不正 fraud, Algorithm aversion, tech-Accounting |
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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 | |||||||||||
ID登録 | ||||||||||||
ID登録 | 10.14988/0002000155 | |||||||||||
ID登録タイプ | JaLC | |||||||||||
アクセス権 | ||||||||||||
アクセス権 | open access | |||||||||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||||||||
著者 |
田口, 聡志
× 田口, 聡志
WEKO
12269
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著者所属 | ||||||||||||
ja | ||||||||||||
同志社大学商学部教授 | ||||||||||||
著者所属(英) | ||||||||||||
en | ||||||||||||
Doshisha University | ||||||||||||
所属機関識別子種別 | ||||||||||||
値 | ROR | |||||||||||
所属機関識別子 | ||||||||||||
値 | https://ror.org/01fxdkm29 | |||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | 本稿は、筆者がこれまで検討してきたデジタル時代のビジネスや企業会計・監査のあり方に関する一連の研究をさらに拡張させる。特にデジタル時代の企業不正に着目し、テクノロジーとの関わり合いから、翻って企業会計や監査の根源的なあり方を探求するという「Tech-Accounting」構想を提示することを目的とする。 | |||||||||||
言語 | ja | |||||||||||
抄録 | ||||||||||||
内容記述タイプ | Abstract | |||||||||||
内容記述 | This paper aims to further expand a series of studies that the author has been examining on the nature of business, corporate accounting, and auditing in the digital age. In particular, it focuses on corporate fraud in the digital age and presents a "Tech-Accounting" concept that explores the fundamental nature of corporate accounting and auditing from the relationship with technology. | |||||||||||
言語 | en | |||||||||||
内容記述 | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | 研究(Article) | |||||||||||
言語 | ja | |||||||||||
書誌情報 |
ja : 同志社商学 en : Doshisha Shogaku (The Doshisha Business Review) 巻 75, 号 3, p. 335-349, 発行日 2023-11-15 |
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出版者 | ||||||||||||
言語 | ja | |||||||||||
出版者 | 同志社大学商学会 | |||||||||||
出版者(英) | ||||||||||||
言語 | ja-Latn | |||||||||||
出版者 | Doshisha Daigaku Shogakkai | |||||||||||
出版者(英) | ||||||||||||
言語 | en | |||||||||||
出版者 | The Association of Commerce Doshisha University | |||||||||||
ISSN | ||||||||||||
収録物識別子タイプ | PISSN | |||||||||||
収録物識別子 | 03872858 | |||||||||||
書誌レコードID | ||||||||||||
収録物識別子タイプ | NCID | |||||||||||
収録物識別子 | AN00165609 | |||||||||||
権利者情報 | ||||||||||||
権利者名 | 同志社大学商学会 | |||||||||||
言語 | ja | |||||||||||
権利者名 | Doshisha Daigaku Shogakkai | |||||||||||
言語 | ja-Latn | |||||||||||
権利者名 | The Association of Commerce Doshisha University | |||||||||||
言語 | en | |||||||||||
関連サイト | ||||||||||||
関連タイプ | isFormatOf | |||||||||||
識別子タイプ | URI | |||||||||||
関連識別子 | https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0 | |||||||||||
言語 | ja | |||||||||||
関連名称 | 掲載刊行物所蔵情報へのリンク / Link to Contents | |||||||||||
フォーマット | ||||||||||||
内容記述タイプ | Other | |||||||||||
内容記述 | application/pdf | |||||||||||
出版タイプ | ||||||||||||
出版タイプ | VoR | |||||||||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||||||
日本十進分類法 | ||||||||||||
主題 | 336.9 |