{"created":"2023-07-25T10:32:38.380855+00:00","id":5046,"links":{},"metadata":{"_buckets":{"deposit":"d6dbed1a-b4d5-4333-8947-b40bab7e9de7"},"_deposit":{"created_by":4,"id":"5046","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5046"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005046","sets":["267:947:961"]},"author_link":["23440","23441"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-12-25","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"51","bibliographicPageStart":"43","bibliographicVolumeNumber":"12","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，the qualification，the purpose，the duty，and the responsibility of the councilor of accounting that is the company organization newly founded in the company method are considered. All Ltd. can voluntarily set up the Councilor of accounting，and there is an audit by the independent auditor for the rally company. Therefore，you may say that the councilor of accounting will target the smaller entities. It proposes to discuss the external audit for the reliabilities of financial statements or more to examine the meaning of the councilor of accounting in the smaller entities from this and to improve for the smaller entities.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005039","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"呉大学社会情報学部"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この論文は国立情報学研究所の電子図書館事業により電子化されました。"}]},"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":"23440","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Dounosaki, Tooru","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"23441","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":"ksis12_43-51.pdf","filesize":[{"value":"923.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis12_43-51.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5046/files/ksis12_43-51.pdf"},"version_id":"160aa36b-1c81-474e-839e-ed7b9c5f92f0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"The councilor of accounting (会計参与)","subitem_subject_scheme":"Other"},{"subitem_subject":"Qualification of the councilor of accounting (会計参与の資格)","subitem_subject_scheme":"Other"},{"subitem_subject":"Purpose of the councilor of accounting (会計参与の目的)","subitem_subject_scheme":"Other"},{"subitem_subject":"Duty of the councilor of accounting (会計参与の職務)","subitem_subject_scheme":"Other"},{"subitem_subject":"Responsibility of the councilor of accounting (会計参与の責任)","subitem_subject_scheme":"Other"},{"subitem_subject":"Smaller entities (中小企業)","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":"会計参与の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計参与の検討","subitem_title_language":"ja"},{"subitem_title":"Consideration of the Councilor of Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["961"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5046","relation_version_is_last":true,"title":["会計参与の検討"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-13T07:47:51.940084+00:00"}