{"created":"2025-03-01T10:30:31.845978+00:00","id":2026944,"links":{},"metadata":{"_buckets":{"deposit":"2662fcf7-1d64-46a0-b6dc-a24fa457ef28"},"_deposit":{"created_by":41,"id":"2026944","owner":"41","owners":[41],"pid":{"revision_id":0,"type":"depid","value":"2026944"},"status":"published"},"_oai":{"id":"oai:hiroshima.repo.nii.ac.jp:02026944","sets":["1727147343679:1730443970747:1730443984116"]},"author_link":[],"item_1617186331708":{"attribute_name":"Title","attribute_value_mlt":[{"subitem_title":"金融会計の意義とその特性 : 行動・評価・仲介の観点から <論説>","subitem_title_language":"ja"},{"subitem_title":"Finance and Accounting : Stakeholder's Behavior, Evaluation and Intermediation","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":"金融会計","subitem_subject_scheme":"Other"},{"subitem_subject":"金融機関","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報","subitem_subject_scheme":"Other"},{"subitem_subject":"会計基準","subitem_subject_scheme":"Other"},{"subitem_subject":"多様性","subitem_subject_scheme":"Other"},{"subitem_subject":"二面性","subitem_subject_scheme":"Other"},{"subitem_subject":"行動主体と行動客体","subitem_subject_scheme":"Other"},{"subitem_subject":"評価主体と評価客体","subitem_subject_scheme":"Other"},{"subitem_subject":"仲介者","subitem_subject_scheme":"Other"},{"subitem_subject":"会計情報作成者と会計情報利用者","subitem_subject_scheme":"Other"},{"subitem_subject":"330","subitem_subject_scheme":"NDC"}]},"item_1617186626617":{"attribute_name":"Description","attribute_value_mlt":[{"subitem_description":"本稿においては,そのタイトルが示すとおり,金融会計の意義とその特性を,経済主体の行動,評価そして仲介の観点から考察したものである。金融会計とは,簡略に定義すると,金融あるいは金融機関にかかる会計問題を,従来の会計学の枠組みにとらわれず,その背景や制度などについても検討する学問領域であり,また実務領域である。このような金融会計は,多様性と二面性,行動主体と行動客体,評価主体と評価客体,仲介者,そして,会計情報作成者と会計情報利用者などの視点から検討することによって,その特性と貢献可能性が明瞭になる。本稿においては,こうした金融会計の機能と構造を提示し,それぞれにおけるテーマや論点を考察している。","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"}]},"item_1617186702042":{"attribute_name":"Language","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.15027/19974","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":"33"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2006-03-22","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"6","bibliographicPageEnd":"48","bibliographicPageStart":"33","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 paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"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_1617605131499":{"attribute_name":"File","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2023-03-18"}],"displaytype":"simple","filename":"HUMR_6_33.pdf","filesize":[{"value":"1.4 MB"}],"mimetype":"application/pdf","url":{"objectType":"fulltext","url":"https://hiroshima.repo.nii.ac.jp/record/2026944/files/HUMR_6_33.pdf"},"version_id":"31d2535e-0548-44f8-a2f3-56e995ebee48"}]},"item_1732771732025":{"attribute_name":"旧ID","attribute_value":"19974"},"item_title":"金融会計の意義とその特性 : 行動・評価・仲介の観点から <論説>","item_type_id":"40003","owner":"41","path":["1730443984116"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-03-18"},"publish_date":"2023-03-18","publish_status":"0","recid":"2026944","relation_version_is_last":true,"title":["金融会計の意義とその特性 : 行動・評価・仲介の観点から <論説>"],"weko_creator_id":"41","weko_shared_id":-1},"updated":"2025-06-09T02:02:21.957512+00:00"}