{"created":"2023-11-27T04:35:25.570329+00:00","id":2000155,"links":{},"metadata":{"_buckets":{"deposit":"3deb336f-3d76-428a-a30b-1aa19d4a4478"},"_deposit":{"created_by":21,"id":"2000155","owner":"16","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"2000155"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:02000155","sets":["4251:6485:6486:6487:1700807330040","8:2210:2211:1700807259020"]},"author_link":["12269"],"item_1693811493084":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1694490770713":{"attribute_name":"権利者情報","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"DA04066893","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学商学会"},{"rightHolderLanguage":"ja-Latn","rightHolderName":"Doshisha Daigaku Shogakkai"},{"rightHolderLanguage":"en","rightHolderName":"The Association of Commerce Doshisha University"}]}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-11-15","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"349","bibliographicPageStart":"335","bibliographicVolumeNumber":"75","bibliographic_titles":[{"bibliographic_title":"同志社商学","bibliographic_titleLang":"ja"},{"bibliographic_title":"Doshisha Shogaku (The Doshisha Business Review)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"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。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"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. 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