{"created":"2023-05-15T14:41:47.499901+00:00","id":246,"links":{},"metadata":{"_buckets":{"deposit":"ca6ad9ac-d64f-4014-8d25-457761c8949c"},"_deposit":{"created_by":12,"id":"246","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"246"},"status":"published"},"_oai":{"id":"oai:okazaki.repo.nii.ac.jp:00000246","sets":["60:25","60:25:47"]},"author_link":["367"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"3","bibliographicPageEnd":"11","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"岡崎女子大学・岡崎女子短期大学　地域協働研究"}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"企業では簿記を巡る一連の手続きが行われるが、こうした経理業務は歴史的に見ればついこの前までは全て「手書き」\nで行われていた。しかし、1970 年代後半「会計事務所専用機型会計ソフト」の登場、1980 年代後半「パッケージ型会計ソ\nフト」の登場により、経理業務はコンピュータを利用した会計処理へと変化した。さらに、本格的な高度情報社会の浸透\nにより、2010 年頃から「クラウド型会計ソフト」が登場し、主に中小企業や会計業界に大きな影響を与えている。こうし\nた環境変化を概観し、簿記教育、特にコンピュータ会計教育の現状を調査、考察することが本稿の目的である。","subitem_description_type":"Other"}]},"item_3_description_8":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_description":"研究論文","subitem_description_type":"Other"}]},"item_3_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18929/00000232","subitem_identifier_reg_type":"JaLC"}]},"item_3_source_id_1":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA12785595","subitem_source_identifier_type":"NCID"}]},"item_3_source_id_19":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"21892385","subitem_source_identifier_type":"ISSN"}]},"item_3_text_6":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"岡崎女子短期大学現代ビジネス学科"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"河合, 晋"},{"creatorName":"カワイ, ススム","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"367","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":"2017-12-06"}],"displaytype":"detail","filename":"地域協働3河合.pdf","filesize":[{"value":"838.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"地域協働3河合","url":"https://okazaki.repo.nii.ac.jp/record/246/files/地域協働3河合.pdf"},"version_id":"0a00db79-0703-425e-83f0-d95373633aa0"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計のコンピュータ化","subitem_subject_scheme":"Other"},{"subitem_subject":"簿記教育","subitem_subject_scheme":"Other"},{"subitem_subject":"コンピュータ会計教育","subitem_subject_scheme":"Other"},{"subitem_subject":"クラウド会計","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":"会計のコンピュータ化と簿記教育について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計のコンピュータ化と簿記教育について"}]},"item_type_id":"3","owner":"12","path":["25","30","47"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-12-06"},"publish_date":"2017-12-06","publish_status":"0","recid":"246","relation_version_is_last":true,"title":["会計のコンピュータ化と簿記教育について"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-05-15T14:55:43.114737+00:00"}