WEKO3
アイテム
{"_buckets": {"deposit": "ba3df245-e6b6-4a01-96b5-33fca9fd1b20"}, "_deposit": {"created_by": 17, "id": "14376", "owners": [17], "pid": {"revision_id": 0, "type": "depid", "value": "14376"}, "status": "published"}, "_oai": {"id": "oai:nagoya.repo.nii.ac.jp:00014376", "sets": []}, "author_link": ["44640", "44641"], "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": "An Implication of the Financial Accounting Theory of Robert N. Anthony", "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": "62", "bibliographicPageStart": "55", "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": "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_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/2237/16282"}]}, "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", "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": "村田, 英治", "creatorNameLang": "ja"}], "nameIdentifiers": [{"nameIdentifier": "44640", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "MURATA, Eiji", "creatorNameLang": "en"}], "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_note", "mimetype": "application/pdf", "size": 741000.0, "url": {"label": "murata_eiji.pdf", "objectType": "fulltext", "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", "subitem_title_language": "ja"}]}, "item_type_id": "9", "owner": "17", "path": ["1393"], "permalink_uri": "https://doi.org/10.18999/ecos.59.4.55", "pubdate": {"attribute_name": "PubDate", "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": -1}
Robert N. Anthonyの財務会計学説の含意
https://doi.org/10.18999/ecos.59.4.55
https://doi.org/10.18999/ecos.59.4.5555f7bbb6-8d45-4d46-89ed-e3486dae47eb
名前 / ファイル | ライセンス | アクション |
---|---|---|
murata_eiji.pdf (741.0 kB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-04-24 | |||||
タイトル | ||||||
タイトル | Robert N. Anthonyの財務会計学説の含意 | |||||
言語 | ja | |||||
その他のタイトル | ||||||
その他のタイトル | An Implication of the Financial Accounting Theory of Robert N. Anthony | |||||
言語 | en | |||||
著者 |
村田, 英治
× 村田, 英治× MURATA, Eiji |
|||||
アクセス権 | ||||||
アクセス権 | open access | |||||
アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
抄録 | ||||||
内容記述 | 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's 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. | |||||
言語 | en | |||||
内容記述タイプ | Abstract | |||||
出版者 | ||||||
言語 | ja | |||||
出版者 | 名古屋大学大学院経済学研究科 | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源 | http://purl.org/coar/resource_type/c_6501 | |||||
タイプ | departmental bulletin paper | |||||
出版タイプ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||
ID登録 | ||||||
ID登録 | 10.18999/ecos.59.4.55 | |||||
ID登録タイプ | JaLC | |||||
ISSN(print) | ||||||
収録物識別子タイプ | PISSN | |||||
収録物識別子 | 0022-9725 | |||||
書誌情報 |
ja : 経済科学 巻 59, 号 4, p. 55-62, 発行日 2012-03-25 |
|||||
著者版フラグ | ||||||
値 | publisher | |||||
URI | ||||||
識別子 | http://hdl.handle.net/2237/16282 | |||||
識別子タイプ | HDL |