{"created":"2023-05-15T09:32:24.313011+00:00","id":4139,"links":{},"metadata":{"_buckets":{"deposit":"8042437d-2e9b-437a-b585-34868f6ed550"},"_deposit":{"created_by":14,"id":"4139","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"4139"},"status":"published"},"_oai":{"id":"oai:icu.repo.nii.ac.jp:00004139","sets":["12:26:19:429"]},"author_link":["5471"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"81","bibliographicPageEnd":"16","bibliographicPageStart":"5","bibliographic_titles":[{"bibliographic_title":"社会科学ジャーナル","bibliographic_titleLang":"ja"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The accounting philosophy of E. Schmalenbach, which is the spiritual and\nphilosophical source of German management and accounting disciplines, consists\nfundamentally of (1) accounting theory based on the concept of “Gemeinwohl\n(social well-being)” as well as (2) accounting system for the private profit maximization.\nThe basic difference of both accounting styles derives basically from two\ntypes of capitalism: Angro-American type of capitalism as well as Rhein-alpen\ntype of capitalism, and this basic difference of political economy has made a great\ncontribution to the variety of the later accounting theories and practices of the\nGerman speaking countries.\nThese varieties of development of financial accounting contain those of socalled\ndynamic theory of accounting made by Koelner Schule (school of Cologne),\nwhich should be regarded as the direct successor of the Schmalenbach’s\naccounting philosophy.\nEspecially the modern development of ecological and CSR (corporate social\nresponsibility) accounting owes much to the concept of “Gemeinwohl” based accounting\nof Schmalenbach (contrary to that of “profit maximization”) which reflects\nthe socio-economic thought of Rhein-alpen capitalism, and can be rationally\ninterpreted by this historical context of German management thought.\nFinally the further development of the ecological and CSR accounting and\ndisclosure praxis in Japan in the future should be expected and further constructed\nalong to this significant and meaningful development of political and economic\nthought of Schmalenbach.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34577/00004029","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"国際基督教大学","subitem_publisher_language":"ja"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"04542134","subitem_source_identifier_type":"ISSN"}]},"item_access_right":{"attribute_name":"アクセス権","attribute_value_mlt":[{"subitem_access_right":"open access","subitem_access_right_uri":"http://purl.org/coar/access_right/c_abf2"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"宮崎, 修行","creatorNameLang":"ja"}],"nameIdentifiers":[{"nameIdentifier":"5471","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":"2016-04-14"}],"displaytype":"detail","filename":"81号_A1宮崎修行.pdf","filesize":[{"value":"887.8 kB"}],"format":"application/pdf","licensetype":"license_11","mimetype":"application/pdf","url":{"label":"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—","url":"https://icu.repo.nii.ac.jp/record/4139/files/81号_A1宮崎修行.pdf"},"version_id":"2029ceeb-5942-4b14-895a-5eb2322cc078"}]},"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":"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—","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"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—","subitem_title_language":"ja"},{"subitem_title":"Monetary Profit and Substantial Profit in German Accounting Theories: The Way from E. Schmalenbach to R. Mueller-Wenk","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["429"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-04-14"},"publish_date":"2016-04-14","publish_status":"0","recid":"4139","relation_version_is_last":true,"title":["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—"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-10-02T04:59:06.488606+00:00"}