{"_buckets": {"deposit": "ba3df245-e6b6-4a01-96b5-33fca9fd1b20"}, "_deposit": {"id": "14376", "owners": [], "pid": {"revision_id": 0, "type": "depid", "value": "14376"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00014376", "sets": ["1393"]}, "item_9_alternative_title_19": {"attribute_name": "その他の言語のタイトル", "attribute_value_mlt": [{"subitem_alternative_title": "An Implication of the Financial Accounting Theory of Robert N. Anthony"}]}, "item_9_biblio_info_6": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-03-25", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "62", "bibliographicPageStart": "55", "bibliographicVolumeNumber": "59", "bibliographic_titles": [{"bibliographic_title": "経済科学"}]}]}, "item_9_description_4": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "Robert N. Anthony was one of the greatest scholars in management accounting of 20th century. He also contributed to financial accounting, and especially advocated explicit accounting for the interest cost of equity capital. His theory is viewed as an improvement of the pure entity approach in 1950s, but has a defect in not recognizing the interest cost on entity equity (entity\u0027s equity in itself), which would retard efficient utilization of enterprise resources. However, his insight about interest cost accounting is worth reexamination in the stewardship accounting context.", "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/2237/16282"}]}, "item_9_identifier_registration": {"attribute_name": "ID登録", "attribute_value_mlt": [{"subitem_identifier_reg_text": "10.18999/ecos.59.4.55", "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"}]}, "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": "ISSN"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "村田, 英治"}], "nameIdentifiers": [{"nameIdentifier": "44640", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "MURATA, Eiji"}], "nameIdentifiers": [{"nameIdentifier": "44641", "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", "download_preview_message": "", "file_order": 0, "filename": "murata_eiji.pdf", "filesize": [{"value": "741.0 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 741000.0, "url": {"label": "murata_eiji.pdf", "url": "https://nagoya.repo.nii.ac.jp/record/14376/files/murata_eiji.pdf"}, "version_id": "f1136321-fd6f-49ca-a4c5-f0d4ff68efef"}]}, "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": "Robert N. Anthonyの財務会計学説の含意", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "Robert N. Anthonyの財務会計学説の含意"}]}, "item_type_id": "9", "owner": "1", "path": ["1393"], "permalink_uri": "https://doi.org/10.18999/ecos.59.4.55", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-04-24"}, "publish_date": "2012-04-24", "publish_status": "0", "recid": "14376", "relation": {}, "relation_version_is_last": true, "title": ["Robert N. Anthonyの財務会計学説の含意"], "weko_shared_id": null}