{"created":"2023-07-25T10:32:34.185770+00:00","id":4985,"links":{},"metadata":{"_buckets":{"deposit":"86a8d82e-11c0-4481-a704-4b9bb98ee2b3"},"_deposit":{"created_by":4,"id":"4985","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"4985"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00004985","sets":["267:947:951"]},"author_link":["23187","23188","23189","23190","23191","23192"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-12-26","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"74","bibliographicPageStart":"65","bibliographicVolumeNumber":"22","bibliographic_titles":[{"bibliographic_title":"社会情報学研究"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　In this paper, which considered of institutional design for smaller entities accounting. The accounting standards shoud be separated smaller entities from large entities. We have established the guidance on accounting of small and medium-sized entities at 2005, and the basic guidelines on accounting of small and medium-sized enterprises at 2012. The guidance on accounting of the small and medium-sized entities is single standard, but the basic guideline on accounting of small and medium-sized enterprises is double standard. We will compare single standard with double standard and examined.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00004978","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"広島文化学園大学社会情報学部"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN10586239","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13418459","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"堂野崎, 融","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23187","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"新野, 正晶","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23188","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"松尾, 俊彦","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"23189","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Dounosaki, Tooru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23190","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Shinno, Masaaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23191","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Matsuo, Toshihiko","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23192","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":"2023-05-30"}],"displaytype":"detail","filename":"hbgsis22_65-74.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"hbgsis22_65-74.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/4985/files/hbgsis22_65-74.pdf"},"version_id":"207d6d0f-e91b-4002-a11b-f804653f8318"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Smaller entities","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会社","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting standard for smal1er entities","subitem_subject_scheme":"Other"},{"subitem_subject":"中小会社会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"Guidance on accounting of the small and medium-sized entities","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業の会計に関する指針","subitem_subject_scheme":"Other"},{"subitem_subject":"Basic guideline on accounting of small and medium-sized enterprises","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業の会計に関する基本要領","subitem_subject_scheme":"Other"},{"subitem_subject":"International Financial Reporting Standard for Small and Medium-Sized Entities","subitem_subject_scheme":"Other"},{"subitem_subject":"中小企業向け国際財務報告基準","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":"中小会社会計の制度形成に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小会社会計の制度形成に関する一考察","subitem_title_language":"ja"},{"subitem_title":"A Study of Institutional Design for Smaller Entities Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["951"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"4985","relation_version_is_last":true,"title":["中小会社会計の制度形成に関する一考察"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:48:27.288732+00:00"}