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地域通貨の会計に関する予備的考察
https://doi.org/10.18999/ecos.51.4.15
https://doi.org/10.18999/ecos.51.4.151fd01cee-09b7-41c7-910e-a629408aafba
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
satoh.pdf (1.1 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2007-11-28 | |||||
| タイトル | ||||||
| タイトル | 地域通貨の会計に関する予備的考察 | |||||
| 言語 | ja | |||||
| その他のタイトル | ||||||
| その他のタイトル | Preliminary Note on Accounting for Local Currency | |||||
| 言語 | en | |||||
| 著者 |
佐藤, 倫正
× 佐藤, 倫正× SATOH, Michimasa |
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| 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 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | Local currency is the money issued by certain community as a medium of exchange within that community. This type of money usually bears no interest, or sometimes minus interest. One of the reasons which support local currency is the possibility of promoting the sustainable developments by stimulating the circulations of commodities and services within local environments. In this sense, this money is called eco-money. Local currency is now at the stage of development: around 300 cases might be found in Japan and more than 2000 cases in the world. But this number is steadily growing. In order to support the development of local currency, the establishment of the accounting systems which capture the transactions is indispensable. And the formulation of the conceptual framework of the accounting for local currency will also be expected to promote its development. This problem area, however, is almost totally unexplored. This preliminary note is the first effort to address this area. After the general surveys of local currencies, the accounting for the central secretary offices which manage local currency will be examined, from (1) the Entity view of Robert Anthony (Anthony [1984]), (2) the Funds flow view of financial accounting (Satoh [2000]), and (3) the Gaia concept of James Lovelock (Lovelock [1979]). | |||||
| 言語 | en | |||||
| 出版者 | ||||||
| 出版者 | 名古屋大学大学院経済学研究科 | |||||
| 言語 | ja | |||||
| 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.51.4.15 | |||||
| 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 51, 号 4, p. 15-27, 発行日 2004-03-25 |
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| フォーマット | ||||||
| 値 | application/pdf | |||||
| 著者版フラグ | ||||||
| 値 | publisher | |||||
| URI | ||||||
| 識別子 | http://hdl.handle.net/2237/9046 | |||||
| 識別子タイプ | HDL | |||||
