{"created":"2023-06-19T11:08:23.149327+00:00","id":860,"links":{},"metadata":{"_buckets":{"deposit":"7edd449d-48a2-40b5-907d-610b7dff5f9d"},"_deposit":{"created_by":14,"id":"860","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"860"},"status":"published"},"_oai":{"id":"oai:ic.repo.nii.ac.jp:00000860","sets":["1:130:131"]},"author_link":["1926","1925"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"176","bibliographicPageStart":"163","bibliographicVolumeNumber":"51","bibliographic_titles":[{"bibliographic_title":"茨城キリスト教大学紀要 II,社会・自然科学 "},{"bibliographic_title":"Journal of Ibaraki Christian University II, Social and natural sciences","bibliographic_titleLang":"en"}]}]},"item_10002_creator_3":{"attribute_name":"著者別名","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"KURIHARA, Masaki"}],"nameIdentifiers":[{}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"  The purpose of this study is to examine the legal financial accounting in relation to the accounting system. The system is a collection of interacting elements. Therefore, the legal financial accounting will be affected by other factors. The structure means a stable part of the system, and the legal financial accounting is structurally arranged. Even if accounting is internationalized, is not it possible to respond to legal financial accounting that is structure？ In this paper, we will follow the history of legal financial accounting and understand current Japanese accounting situation. Then I would like to analyze the problems of legal financial accounting in Japan.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"茨城キリスト教大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13426370","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"栗原, 正樹"},{"creatorName":"クリハラ, マサキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-01-24"}],"displaytype":"detail","filename":"2-05_kurihara.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"2-05_kurihara","url":"https://ic.repo.nii.ac.jp/record/860/files/2-05_kurihara.pdf"},"version_id":"c5f0a081-6fc0-432e-80ba-f8d7ed035476"}]},"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":"社会システムと制度会計","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"社会システムと制度会計"},{"subitem_title":"Accounting system and legal financial accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["131"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-01-24"},"publish_date":"2018-01-24","publish_status":"0","recid":"860","relation_version_is_last":true,"title":["社会システムと制度会計"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-19T11:16:11.714115+00:00"}