{"created":"2025-03-01T10:09:16.325802+00:00","id":2026793,"links":{},"metadata":{"_buckets":{"deposit":"2bc30134-796d-4598-a1cd-065f1f7c8111"},"_deposit":{"created_by":41,"id":"2026793","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026793"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026793","sets":["1727147343679:1730443970747:1730443985539"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"プロフォーマ会計における合理性と社会性 : 会計情報操作の新形態とその含意 <論説>","subitem_title_language":"ja"},{"subitem_title":"Rationality and Sociality in Pro Forma Accounting : New Modality of Manipulation in Accounting Information","subitem_title_language":"en"}]},"item_1617186419668":{"attribute_name":"Creator","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"星野, 一郎","creatorNameLang":"ja"},{"creatorName":"Hoshino, Ichiro","creatorNameLang":"en"}],"familyNames":[{"familyName":"星野","familyNameLang":"ja"},{"familyName":"Hoshino","familyNameLang":"en"}],"givenNames":[{"givenName":"一郎","givenNameLang":"ja"},{"givenName":"Ichiro","givenNameLang":"en"}]}]},"item_1617186476635":{"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_1617186609386":{"attribute_name":"Subject","attribute_value_mlt":[{"subitem_subject":"プロフォーマ","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報操作","subitem_subject_scheme":"Other"},{"subitem_subject":"クリエイティブ・アカウンティング","subitem_subject_scheme":"Other"},{"subitem_subject":"経常性","subitem_subject_scheme":"Other"},{"subitem_subject":"異常性","subitem_subject_scheme":"Other"},{"subitem_subject":"EBITDA","subitem_subject_scheme":"Other"},{"subitem_subject":"四半期報告書","subitem_subject_scheme":"Other"},{"subitem_subject":"自発性","subitem_subject_scheme":"Other"},{"subitem_subject":"任意性","subitem_subject_scheme":"Other"},{"subitem_subject":"会計責任","subitem_subject_scheme":"Other"},{"subitem_subject":"自己責任","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"本稿は, 近時米国において話題となるプロフォーマ会計の実態と背景そしてその意義を究明した論考である。そこにおいて重要な観点は正常性と異常性であり, 会計情報におけるこの境界を確定することの困難さをいかに克服するかが問題になる。本稿では, プロフォーマ会計の一形態としてEBITDAを捉え, それが生じた原因を四半期報告書と自発的開示に求め, その背景と影響等について検討した。そして最終的には, 財務会計における説明責任と自己責任の重要性を考察した。プロフォーマ会計は会計情報操作の一種であり, そこにおいて観察される現象の特徴はクリエイティブ・アカウンティングに共通するものがある。こうした会計情報の操作は従来から観察されている現象である。このような会計行動がおこなわれるのには, それなりの事情や背景がある。その意味においてプロフォーマ会計には, 現在の経済社会において一定の合理性と社会性が認められるものである。なお本稿においては, プロフォーマ会計に関連する規程, 事例そしてアンケート調査を[参考資料]として添付している。","subitem_description_language":"ja"}]},"item_1617186643794":{"attribute_name":"Publisher","attribute_value_mlt":[{"subitem_publisher":"広島大学マネジメント学会"},{"subitem_publisher":"国立情報学研究所"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/17987","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"Source Identifier","attribute_value_mlt":[{"subitem_source_identifier":"1346-4086","subitem_source_identifier_type":"ISSN"},{"subitem_source_identifier":"AA11658355","subitem_source_identifier_type":"NCID"}]},"item_1617187024783":{"attribute_name":"開始ページ","attribute_value_mlt":[{"subitem_start_page":"1"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03-19","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"25","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"広島大学マネジメント研究"},{"bibliographic_title":"Hiroshima University Management Review"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin 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