{"created":"2023-08-18T06:47:00.668918+00:00","id":2000021,"links":{},"metadata":{"_buckets":{"deposit":"8f1a1277-4512-45c9-9fb7-dbf33f9e67a5"},"_deposit":{"created_by":18,"id":"2000021","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2000021"},"status":"published"},"_oai":{"id":"oai:yasuda-u.repo.nii.ac.jp:02000021","sets":["76:1692324926354"]},"author_link":[],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2023-09-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"52","bibliographicPageEnd":"150","bibliographicPageStart":"145","bibliographic_titles":[{"bibliographic_title":"安田学術研究論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"Journal of Yasuda Women's University","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"　本研究は、日本人で初めてアメリカ会計学会会長をした井尻雄士教授の学説研究である。井尻雄士学説が、取得原価主義会計にこだわり、ブロックチェーンとかかわりのある三式簿記をどのようにして考えついたかをさぐり、簿記とブロックチェーンの関係を、考察する。そして新しい簿記会計とブロックチェーンの記録の拡張可能性を検討する。そこには、取得原価主義による会計システムという考え方の前提がある。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24613/0002000021","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"安田女子大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AB00023009","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"27582639","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"木村, 勝則","creatorNameLang":"ja"},{"creatorName":"キムラ, カツノリ","creatorNameLang":"ja-Kana"},{"creatorName":"Kimura, Katsunori","creatorNameLang":"en"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-09-20"}],"displaytype":"detail","filename":"27582639052021.pdf","format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://yasuda-u.repo.nii.ac.jp/record/2000021/files/27582639052021.pdf"},"version_id":"e979b516-2ee4-41f3-814e-b9cc61e1d5f6"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ブロックチェーン","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"Web3.0","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"取得原価主義会計","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"硬度","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"記録","subitem_subject_language":"ja","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":"簿記会計学におけるブロックチェーンWeb3.0の拡張可能性の検討","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"簿記会計学におけるブロックチェーンWeb3.0の拡張可能性の検討","subitem_title_language":"ja"},{"subitem_title":"A Study of Blockchain Web 3.0's Scalability in Bookkeeping Accounting","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"18","path":["1692324926354"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-08-18"},"publish_date":"2023-08-18","publish_status":"0","recid":"2000021","relation_version_is_last":true,"title":["簿記会計学におけるブロックチェーンWeb3.0の拡張可能性の検討"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-03-08T05:00:32.549047+00:00"}