{"created":"2023-07-27T07:46:59.592685+00:00","id":21484,"links":{},"metadata":{"_buckets":{"deposit":"8835ba10-a12c-41b1-a62c-b7aa793f23a9"},"_deposit":{"created_by":21,"id":"21484","owners":[21],"pid":{"revision_id":0,"type":"depid","value":"21484"},"status":"published"},"_oai":{"id":"oai:doshisha.repo.nii.ac.jp:00021484","sets":["4251:7784:7785:7824:7857","8:3372:3411:3444"]},"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":"DA00394518","nameIdentifierScheme":"AID"}],"rightHolderNames":[{"rightHolderLanguage":"ja","rightHolderName":"同志社大学人文科学研究所"},{"rightHolderLanguage":"en","rightHolderName":"Institute for the Study of Humanities & Social Sciences, Doshisha University"}]}]},"item_1_alternative_title_2":{"attribute_name":"その他（別言語等）のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"制度と実験 : 会計基準のグローバルコンバージェンスを題材として","subitem_alternative_title_language":"ja"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-11-30","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"29","bibliographicPageStart":"1","bibliographicVolumeNumber":"41","bibliographic_titles":[{"bibliographic_title":"社会科学","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Social Science(The Social Sciences)","bibliographic_titleLang":"en"}]}]},"item_1_description_12":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は,国際会計基準(IFRS:International Financial Reparting Standards.)を中心とする会計基準のグローバル・コンバージェンス問題をひとつの例として,制度研究における実験の重要性を明らかにすると同時に,特に企業会計制度の生成や崩壊を実験的手法により分析する会計制度実験という新たな研究手法の重要性を明らかにすることを目的とするものである。","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"The purpose of this paper is to study whether or not the movement towards convergence of International Financial Reporting Standards finally come to an end. The answer is \"yes\" in this research. The methodology in this research is based on a comparative institutional analysis (Aoki 2001, Grief 2006) and experimental game theory (Camerer 2003).We think an institution as the Nash equilibrium of game theory (Binmore 2010). In this study, we adopt a 3×3 coordination game because one of the essential factors of global accounting convergence is to coordinate accounting standards (Hail et al.2010, Taguchi 2009, 2010).","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1_description_13":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"論説(Article)","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/pa.2017.0000012536","subitem_identifier_reg_type":"JaLC"}]},"item_1_publisher_15":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"同志社大学人文科学研究所","subitem_publisher_language":"ja"}]},"item_1_publisher_16":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_publisher":"Institute for the Study of Humanities & Social Sciences, Doshisha 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