{"created":"2023-06-19T09:13:48.605960+00:00","id":27,"links":{},"metadata":{"_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":["2:11"]},"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 '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.","subitem_description_type":"Abstract"}]},"item_10002_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{}],"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":[{}]}]},"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","filename":"KJ00004796220.pdf","filesize":[{"value":"707.5 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"KJ00004796220","url":"https://saku.repo.nii.ac.jp/record/27/files/KJ00004796220.pdf"},"version_id":"6b3a17c1-a6d8-4a0d-b143-1fcce0a1d52f"}]},"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"],"pubdate":{"attribute_name":"公開日","attribute_value":"2012-03-29"},"publish_date":"2012-03-29","publish_status":"0","recid":"27","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_creator_id":"15","weko_shared_id":-1},"updated":"2023-06-19T09:23:58.831858+00:00"}