{"created":"2023-05-15T14:41:48.242467+00:00","id":269,"links":{},"metadata":{"_buckets":{"deposit":"d89fd56b-7f2a-4bc3-8a30-2724ba46bf3a"},"_deposit":{"created_by":12,"id":"269","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"269"},"status":"published"},"_oai":{"id":"oai:okazaki.repo.nii.ac.jp:00000269","sets":["60:25","60:25:47","60:25:47:48"]},"author_link":["581"],"item_3_biblio_info_12":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-03-18","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"28","bibliographicPageStart":"19","bibliographic_titles":[{}]}]},"item_3_description_10":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"大学に入学してまず簿記を学修するのであるが、大学の会計学教育のカリキュラムが旧来の日商簿記検定の体系を意識\nしたものになっているケースは少なくない。実際、本学現代ビジネス学科（以下、本学科）のカリキュラムはそうなって\nいる。そこで生じる弊害を考察し、改革された日商簿記検定の体系と会計教育、特に1～2 年次のカリキュラムを検討し、\n本学科における原価計算の早期学修の必要性を提案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":"10.18929/00000249","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"}]},"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":"581","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":"2018-09-10"}],"displaytype":"detail","filename":"地域協働4河合.pdf","filesize":[{"value":"3.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"地域協働4河合","url":"https://okazaki.repo.nii.ac.jp/record/269/files/地域協働4河合.pdf"},"version_id":"fb3cb925-f3f5-4b47-8474-24e8737a4305"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"簿記・会計教育｜原価計算｜工業簿記｜管理会計｜日商簿記検定","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":"原価計算の早期学修の必要性について","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"原価計算の早期学修の必要性について"}]},"item_type_id":"3","owner":"12","path":["25","47","48"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-09-10"},"publish_date":"2018-09-10","publish_status":"0","recid":"269","relation_version_is_last":true,"title":["原価計算の早期学修の必要性について"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-05-15T14:51:15.121300+00:00"}