WEKO3
アイテム
{"_buckets": {"deposit": "f587e9bc-f09d-4963-94a6-f0f4e3a57bd8"}, "_deposit": {"created_by": 15, "id": "27", "owners": [15], "pid": {"revision_id": 0, "type": "depid", "value": "27"}, "status": "published"}, "_oai": {"id": "oai:saku.repo.nii.ac.jp:00000027", "sets": ["11"]}, "author_link": ["0", "0"], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2007-02", "bibliographicIssueDateType": "Issued"}, "bibliographicPageEnd": "16", "bibliographicPageStart": "11", "bibliographicVolumeNumber": "18", "bibliographic_titles": [{"bibliographic_title": "信州短期大学紀要"}, {"bibliographic_title": "Bulletin of Shinshu Junior College", "bibliographic_titleLang": "en"}]}]}, "item_10002_description_5": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "This paper presents a study of accountability in the social welfare organizations. Especially, it shows that the users of accounting information provided by organizations are those of the welfare services and they apply \u0027Social Welfare Organizations Accounting Standard\u0027. Further, expressing a form for financial statements, and introducing profit and loss in this standard, it is considered to have similar nature to business accounting.", "subitem_description_type": "Abstract"}]}, "item_10002_full_name_3": {"attribute_name": "著者別名", "attribute_value_mlt": [{"nameIdentifiers": [{"nameIdentifier": "0", "nameIdentifierScheme": "WEKO"}], "names": [{"name": "Yoshida, Masahito"}]}]}, "item_10002_publisher_8": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "信州短期大学"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "09182780", "subitem_source_identifier_type": "ISSN"}]}, "item_10002_version_type_20": {"attribute_name": "著者版フラグ", "attribute_value_mlt": [{"subitem_version_resource": "http://purl.org/coar/version/c_970fb48d4fbd8a85", "subitem_version_type": "VoR"}]}, "item_creator": {"attribute_name": "著者", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "吉田, 正人"}], "nameIdentifiers": [{"nameIdentifier": "0", "nameIdentifierScheme": "WEKO"}]}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2012-03-29"}], "displaytype": "simple", "download_preview_message": "", "file_order": 0, "filename": "KJ00004796220.pdf", "filesize": [{"value": "707.5 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_11", "mimetype": "application/pdf", "size": 707500.0, "url": {"label": "KJ00004796220", "url": "https://saku.repo.nii.ac.jp/record/27/files/KJ00004796220.pdf"}, "version_id": "6b3a17c1-a6d8-4a0d-b143-1fcce0a1d52f"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "social_welfare_organizations_accounting_standard", "subitem_subject_scheme": "Other"}, {"subitem_subject": "accountability", "subitem_subject_scheme": "Other"}, {"subitem_subject": "business_accounting", "subitem_subject_scheme": "Other"}, {"subitem_subject": "social_welfare_organizations_accounting_standard", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "accountability", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "business_accounting", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}]}, "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": "社会福祉法人におけるアカウンタビリティ : 企業会計化による課題と展望", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "社会福祉法人におけるアカウンタビリティ : 企業会計化による課題と展望"}, {"subitem_title": "Accountability for the Social Welfare Organizations : Problems and Views to a Business Accounting Method", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "15", "path": ["11"], "permalink_uri": "https://saku.repo.nii.ac.jp/records/27", "pubdate": {"attribute_name": "公開日", "attribute_value": "2012-03-29"}, "publish_date": "2012-03-29", "publish_status": "0", "recid": "27", "relation": {}, "relation_version_is_last": true, "title": ["社会福祉法人におけるアカウンタビリティ : 企業会計化による課題と展望"], "weko_shared_id": -1}
社会福祉法人におけるアカウンタビリティ : 企業会計化による課題と展望
https://saku.repo.nii.ac.jp/records/27
https://saku.repo.nii.ac.jp/records/27697764c9-eef6-4065-9362-e9e0e024d21e
名前 / ファイル | ライセンス | アクション |
---|---|---|
KJ00004796220 (707.5 kB)
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2012-03-29 | |||||
タイトル | ||||||
タイトル | 社会福祉法人におけるアカウンタビリティ : 企業会計化による課題と展望 | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Accountability for the Social Welfare Organizations : Problems and Views to a Business Accounting Method | |||||
言語 | ||||||
言語 | jpn | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
吉田, 正人
× 吉田, 正人 |
|||||
著者別名 | ||||||
姓名 | Yoshida, Masahito | |||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | This paper presents a study of accountability in the social welfare organizations. Especially, it shows that the users of accounting information provided by organizations are those of the welfare services and they apply 'Social Welfare Organizations Accounting Standard'. Further, expressing a form for financial statements, and introducing profit and loss in this standard, it is considered to have similar nature to business accounting. | |||||
書誌情報 |
信州短期大学紀要 en : Bulletin of Shinshu Junior College 巻 18, p. 11-16, 発行日 2007-02 |
|||||
出版者 | ||||||
出版者 | 信州短期大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 09182780 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |