{"created":"2024-04-11T03:25:34.280265+00:00","id":2000317,"links":{},"metadata":{"_buckets":{"deposit":"12908c04-334e-448a-92eb-d4cd5bba1576"},"_deposit":{"created_by":16,"id":"2000317","owner":"16","owners":[16],"pid":{"revision_id":0,"type":"depid","value":"2000317"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:02000317","sets":["4251:6485:6486:6487:1712726921143","8:2210:2211:1712726415337"]},"author_link":["31221"],"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":"2024-03-14","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"5","bibliographicPageEnd":"569","bibliographicPageStart":"535","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":"本稿では、現在でもカメラル会計が基本的な枠組みとして維持されているドイツ公会計制度を俯瞰し、それがドイツにおける近代会計理論の形成にも大きな影響を与えてきたことを指摘した。さらに、近年IPSASをベースとして加盟国の公会計制度を調和化する要請がEU指令によって提起されているが、これに対するドイツ当局の考え方は必ずしも肯定的ではない。これはもともとドイツが歴史的に「特有の道」を辿ってきたことと無関係ではないことにも言及している。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"In this paper, the author pointed out that the German governmental accounting system, which still maintains cameral accounting concept as its basic framework, has had a significant impact on the formation of modern accounting theories in Germany. Furthermore, Germany has not always been affirmative towards the harmonization based on IPSAS of governmental accounting systems among the member nations of EU,which has been discussed under EU-Directive in the recent  years. This is not unrelated to the fact that Germany has historically followed \"a particular path\".","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"佐藤誠二教授古稀祝賀記念号(Honorable issue in commemoration of Prof. Seiji Sato's 70 years of age)","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1_description_25":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_1_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.14988/0002000317","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学商学会","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"Doshisha Daigaku Shogakkai","subitem_publisher_language":"ja-Latn"},{"subitem_publisher":"The Association of Commerce Doshisha University","subitem_publisher_language":"en"}]},"item_1_relation_24":{"attribute_name":"関連サイト","attribute_value_mlt":[{"subitem_relation_name":[{"subitem_relation_name_language":"ja","subitem_relation_name_text":"掲載刊行物所蔵情報へのリンク ／ Link to Contents"}],"subitem_relation_type":"isFormatOf","subitem_relation_type_id":{"subitem_relation_type_id_text":"https://doors.doshisha.ac.jp/opac/opac_link/bibid/SB00960307/?lang=0","subitem_relation_type_select":"URI"}}]},"item_1_source_id_17":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"03872858","subitem_source_identifier_type":"PISSN"}]},"item_1_source_id_19":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00165609","subitem_source_identifier_type":"NCID"}]},"item_1_subject_27":{"attribute_name":"日本十進分類法","attribute_value_mlt":[{"subitem_subject":"343.9","subitem_subject_scheme":"NDC"}]},"item_1_text_8":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_language":"ja","subitem_text_value":"元南山大学総合政策学部教授"}]},"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":"亀井, 孝文","creatorNameLang":"ja"},{"creatorName":"カメイ, タカフミ","creatorNameLang":"ja-Kana"},{"creatorName":"Kamei, Takafumi","creatorNameLang":"en"}],"familyNames":[{},{},{}],"givenNames":[{},{},{}],"nameIdentifiers":[{},{},{},{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2024-04-16"}],"displaytype":"detail","filename":"017075050002.pdf","filesize":[{"value":"628.6 KB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"017075050002.pdf","objectType":"fulltext","url":"https://doshisha.repo.nii.ac.jp/record/2000317/files/017075050002.pdf"},"version_id":"342b2c71-0dd5-4554-8a10-102cbb8a6020"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ドイツ公会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"カメラル会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"制度改革","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"国際的調和化","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"ドイツ特有の道","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"german governmental accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"cameral accounting","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"reform of system","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"international harmonization of systems","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"german particular path","subitem_subject_language":"en","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":"ドイツ公会計俯瞰 : ドイツ近現代史に見る制度形成とその本質","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"ドイツ公会計俯瞰 : ドイツ近現代史に見る制度形成とその本質","subitem_title_language":"ja"},{"subitem_title":"ドイツ コウカイケイ フカン : ドイツ キンゲンダイシ ニ ミル セイド ケイセイ ト ソノ ホンシツ","subitem_title_language":"ja-Kana"},{"subitem_title":"German governmental accounting : its institutionalization and German nationalism in the modern period","subitem_title_language":"en"}]},"item_type_id":"1","owner":"16","path":["1712726415337","1712726921143"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-04-16"},"publish_date":"2024-04-16","publish_status":"0","recid":"2000317","relation_version_is_last":true,"title":["ドイツ公会計俯瞰 : ドイツ近現代史に見る制度形成とその本質"],"weko_creator_id":"16","weko_shared_id":-1},"updated":"2024-04-16T01:26:36.322641+00:00"}