{"created":"2023-07-25T10:32:39.810931+00:00","id":5068,"links":{},"metadata":{"_buckets":{"deposit":"b41561ca-f15e-44d6-ab7c-88cdcb161de4"},"_deposit":{"created_by":4,"id":"5068","owners":[4],"pid":{"revision_id":0,"type":"depid","value":"5068"},"status":"published"},"_oai":{"id":"oai:hbg.repo.nii.ac.jp:00005068","sets":["267:947:964"]},"author_link":["23514","23515"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-12-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"83","bibliographicPageStart":"71","bibliographicVolumeNumber":"9","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 applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing for smaller entities are considered. And also，accounting and reporting standards for smaller entities in the United States and United Kingdom are considered，where the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing are considered. In this paper，the author proposes a uniformity of the applicable entities for accounting and reporting standards，standards of accounting method，reporting standards，and auditing for smaller entities. And moreover，he proposes a new accounting system for smaller entities on the basis of management accounting system.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.60171/00005061","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":[{}]},{"creatorNames":[{"creatorName":"Dounosaki, Tooru","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"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":"ksis9_71-83.pdf","filesize":[{"value":"1.2 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"ksis9_71-83.pdf","objectType":"fulltext","url":"https://hbg.repo.nii.ac.jp/record/5068/files/ksis9_71-83.pdf"},"version_id":"f4eb3ee9-fc64-4f16-b4a7-251a86c5db34"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"Smaller entities (中小会社)","subitem_subject_scheme":"Other"},{"subitem_subject":"The applicable entities for accounting and reporting standards (適用範囲)","subitem_subject_scheme":"Other"},{"subitem_subject":"Standards of accounting method (会計処理基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"Reporting standards (開示基準)","subitem_subject_scheme":"Other"},{"subitem_subject":"Auditing (監査)","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":"中小会社の外部会計情報の提供について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小会社の外部会計情報の提供について","subitem_title_language":"ja"},{"subitem_title":"Disclosure of external accounting information by smaller entities.","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"4","path":["964"],"pubdate":{"attribute_name":"公開日","attribute_value":"2023-03-15"},"publish_date":"2023-03-15","publish_status":"0","recid":"5068","relation_version_is_last":true,"title":["中小会社の外部会計情報の提供について"],"weko_creator_id":"4","weko_shared_id":-1},"updated":"2023-09-12T12:06:37.411027+00:00"}