{"created":"2021-03-01T06:21:28.641981+00:00","id":14373,"links":{},"metadata":{"_buckets":{"deposit":"377fce4d-23ac-4005-b00b-0f790b0462b2"},"_deposit":{"created_by":17,"id":"14373","owners":[17],"pid":{"revision_id":0,"type":"depid","value":"14373"},"status":"published"},"_oai":{"id":"oai:nagoya.repo.nii.ac.jp:00014373","sets":["659:853:854:1393"]},"author_link":["44634","44635"],"item_1615768549627":{"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_9_alternative_title_19":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"International Development of the Funds Flow Oriented Accounting View","subitem_alternative_title_language":"en"}]},"item_9_biblio_info_6":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2012-03-25","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"18","bibliographicPageStart":"1","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"経済科学","bibliographic_titleLang":"ja"}]}]},"item_9_description_4":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"One definition of the funds flow accounting is a field of research, or the results of it, that explores the theoretical framework which can accommodate the statement of cash flows as a primary statement. The importance of the funds flow accounting has been recognized as the process of lASB's Conceptual Framework Projects are going on. However, several very important and significant issues had to be solved before the funds flow accounting becomes complete and being established. First, the general formula of the income determination method peculiar to the funds flow accounting [X] should be established. Second, the Three-dimensional double entry accounting system [Y], which lays the foundation for funds flow accounting should be developed. [X] was found out in 1982 in Japan and presented in the U.S. in 1983. [Y] was completed in 1994 in Japan and was introduced to the U.S. in 1998 and published in English (Satoh, 2000). Miller and Bahnson (2002) is a valuable literature providing the evidence that [X] and [Y] were solved in Japan.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_9_identifier_60":{"attribute_name":"URI","attribute_value_mlt":[{"subitem_identifier_type":"HDL","subitem_identifier_uri":"http://hdl.handle.net/2237/16279"}]},"item_9_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18999/ecos.59.4.1","subitem_identifier_reg_type":"JaLC"}]},"item_9_publisher_32":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"名古屋大学大学院経済学研究科","subitem_publisher_language":"ja"}]},"item_9_select_15":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_select_item":"publisher"}]},"item_9_source_id_7":{"attribute_name":"ISSN（print）","attribute_value_mlt":[{"subitem_source_identifier":"0022-9725","subitem_source_identifier_type":"PISSN"}]},"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":"佐藤, 倫正","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"44634","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"SATO, Michimasa","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"44635","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":"2018-02-20"}],"displaytype":"detail","filename":"sato_michimasa.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"sato_michimasa.pdf","objectType":"fulltext","url":"https://nagoya.repo.nii.ac.jp/record/14373/files/sato_michimasa.pdf"},"version_id":"76ea3de1-45a6-4acb-984b-2e776ca0b191"}]},"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":"資金会計の国際的展開","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"資金会計の国際的展開","subitem_title_language":"ja"}]},"item_type_id":"9","owner":"17","path":["1393"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2012-04-23"},"publish_date":"2012-04-23","publish_status":"0","recid":"14373","relation_version_is_last":true,"title":["資金会計の国際的展開"],"weko_creator_id":"17","weko_shared_id":-1},"updated":"2023-11-13T01:39:05.262799+00:00"}