{"created":"2023-05-15T12:36:48.522239+00:00","id":160,"links":{},"metadata":{"_buckets":{"deposit":"30f548bb-684d-4421-92ef-8112642ea04e"},"_deposit":{"created_by":2,"id":"160","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"160"},"status":"published"},"_oai":{"id":"oai:tamagawa.repo.nii.ac.jp:00000160","sets":["6:16:23:67"]},"author_link":["2059"],"control_number":"160","item_2_alternative_title_12":{"attribute_name":"英訳タイトル","attribute_value_mlt":[{"subitem_alternative_title":"Business model in financial reporting and accounting measurement"}]},"item_2_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"29","bibliographicPageEnd":"35","bibliographicPageStart":"29","bibliographic_titles":[{"bibliographic_title":"論叢：玉川大学経営学部紀要"}]}]},"item_2_description_2":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿はビジネスモデルに基づく財務報告に関する議論を踏まえて，財務報告の目的達成に関連づけて会計測定の意義と課題を示している。財務報告基準，EFRAG及び各国の基準設定主体から公表されたビジネスモデル，測定，測定基礎といった概念や用語法に関する報告書，さらに実証分析の成果を検討することで課題をより明確にしている。","subitem_description_type":"Abstract"}]},"item_2_publisher_13":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"玉川大学","subitem_publisher_language":"ja"}]},"item_2_source_id_6":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11629743","subitem_source_identifier_type":"NCID"}]},"item_2_version_type_7":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"伊藤, 良二"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2020-06-26"}],"displaytype":"detail","filename":"4_2017_29-35.pdf","filesize":[{"value":"251.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"4_2017_29-35.pdf","url":"https://tamagawa.repo.nii.ac.jp/record/160/files/4_2017_29-35.pdf"},"version_id":"8a609963-b6e7-4a07-93cc-e97b7b7fbdcb"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ビジネスモデル"},{"subitem_subject":"会計測定"},{"subitem_subject":"財務報告"},{"subitem_subject":"測定基礎"}]},"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"}]},"item_title":"財務報告におけるビジネスモデルと会計測定","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"財務報告におけるビジネスモデルと会計測定","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"2","path":["67"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2018-05-30"},"publish_date":"2018-05-30","publish_status":"0","recid":"160","relation_version_is_last":true,"title":["財務報告におけるビジネスモデルと会計測定"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-07-13T01:02:49.776568+00:00"}