{"created":"2023-05-15T12:36:49.423019+00:00","id":181,"links":{},"metadata":{"_buckets":{"deposit":"73cc3e5a-0236-4967-8869-5c543a532a6d"},"_deposit":{"created_by":2,"id":"181","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"181"},"status":"published"},"_oai":{"id":"oai:tamagawa.repo.nii.ac.jp:00000181","sets":["6:16:23:73"]},"author_link":["2083"],"control_number":"181","item_2_alternative_title_12":{"attribute_name":"英訳タイトル","attribute_value_mlt":[{"subitem_alternative_title":"Setting and Enforcing Global Accounting Standards"}]},"item_2_biblio_info_4":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"23","bibliographicPageEnd":"22","bibliographicPageStart":"15","bibliographicVolumeNumber":"2014","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IASBを中心とする会計基準のコンバージェンスが進むなかで，プライベートセクターによって作成された会計基準のエンフォースメントをどのように進めるかを検討する。世界のパブリックセクターとプライベートセクターによるさまざまな規制の仕組み，会計基準の統合と基準間比較，会計・財務報告の理論構築に関する議論を通して，会計制度の変容とグローバル・ガバナンスの方向性を示す。","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_2014_15-22.pdf","filesize":[{"value":"310.0 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"4_2014_15-22.pdf","url":"https://tamagawa.repo.nii.ac.jp/record/181/files/4_2014_15-22.pdf"},"version_id":"7164ae49-b7fb-408c-b87b-c52bde8bc120"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"エンフォースメント"},{"subitem_subject":"基準間競争"},{"subitem_subject":"規制"},{"subitem_subject":"グローバル・ガバナンス"}]},"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":"会計基準の統合とエンフォースメント","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計基準の統合とエンフォースメント","subitem_title_language":"ja"}]},"item_type_id":"2","owner":"2","path":["73"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2015-07-13"},"publish_date":"2015-07-13","publish_status":"0","recid":"181","relation_version_is_last":true,"title":["会計基準の統合とエンフォースメント"],"weko_creator_id":"2","weko_shared_id":-1},"updated":"2023-07-13T01:37:35.518139+00:00"}