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ドイツ会計における貨幣利益概念と財貨利益概念—シュマーレンバッハからミュラー＝ヴェンクにいたる道程—
https://doi.org/10.34577/00004029
https://doi.org/10.34577/0000402927ae8dd9-abc4-4642-87cb-974dcf25ffdb
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
ドイツ会計における貨幣利益概念と財貨利益概念—シュマーレンバッハからミュラー＝ヴェンクにいたる道程— (887.8 kB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2016-04-14 | |||||
| タイトル | ||||||
| タイトル | ドイツ会計における貨幣利益概念と財貨利益概念—シュマーレンバッハからミュラー＝ヴェンクにいたる道程— | |||||
| 言語 | ja | |||||
| タイトル | ||||||
| タイトル | Monetary Profit and Substantial Profit in German Accounting Theories: The Way from E. Schmalenbach to R. Mueller-Wenk | |||||
| 言語 | en | |||||
| 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 | |||||
| ID登録 | ||||||
| ID登録 | 10.34577/00004029 | |||||
| ID登録タイプ | JaLC | |||||
| アクセス権 | ||||||
| アクセス権 | open access | |||||
| アクセス権URI | http://purl.org/coar/access_right/c_abf2 | |||||
| 著者 |
宮崎, 修行
× 宮崎, 修行 |
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| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | The accounting philosophy of E. Schmalenbach, which is the spiritual and philosophical source of German management and accounting disciplines, consists fundamentally of (1) accounting theory based on the concept of “Gemeinwohl (social well-being)” as well as (2) accounting system for the private profit maximization. The basic difference of both accounting styles derives basically from two types of capitalism: Angro-American type of capitalism as well as Rhein-alpen type of capitalism, and this basic difference of political economy has made a great contribution to the variety of the later accounting theories and practices of the German speaking countries. These varieties of development of financial accounting contain those of socalled dynamic theory of accounting made by Koelner Schule (school of Cologne), which should be regarded as the direct successor of the Schmalenbach’s accounting philosophy. Especially the modern development of ecological and CSR (corporate social responsibility) accounting owes much to the concept of “Gemeinwohl” based accounting of Schmalenbach (contrary to that of “profit maximization”) which reflects the socio-economic thought of Rhein-alpen capitalism, and can be rationally interpreted by this historical context of German management thought. Finally the further development of the ecological and CSR accounting and disclosure praxis in Japan in the future should be expected and further constructed along to this significant and meaningful development of political and economic thought of Schmalenbach. |
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| 言語 | en | |||||
| 書誌情報 |
ja : 社会科学ジャーナル 号 81, p. 5-16, 発行日 2016-03-31 |
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| 出版者 | ||||||
| 出版者 | 国際基督教大学 | |||||
| 言語 | ja | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 04542134 | |||||
