{"created":"2023-05-15T13:51:57.555965+00:00","id":13589,"links":{},"metadata":{"_buckets":{"deposit":"067964d9-01bc-4f29-bb73-d24a8ccf6152"},"_deposit":{"created_by":1,"id":"13589","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"13589"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00013589","sets":["243:894"]},"author_link":["50931","50932"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-10-05","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"53","bibliographicPageEnd":"156","bibliographicPageStart":"137","bibliographic_titles":[{"bibliographic_title":"経済研究所年報"}]}]},"item_10002_description_19":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"FASB が「測定属性」という用語を使い始め，IASB も同じ意味で「測定基礎」という用語を使っている。いずれも概念フレームワークで使われる重要な用語である。しかし，「属性」が性質を意味するといわれながらも，実際には測定対象としての性質ではなく，測定の手段として使われている。本稿では，この測定属性の概念を検討することによって，測定の手段としての性格を明らかにしている。そのため，哲学における性質論や価値論を参考にしている。ただし，性質論においても性質とは何かが明確にはなっていないことから，測定属性が性質ではないとはいえないという曖昧な見解をもつに至った。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"50932","nameIdentifierScheme":"WEKO"}],"names":[{"name":"NAGANO, Norio","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"経済研究所"}]},"item_10002_rights_15":{"attribute_name":"権利","attribute_value_mlt":[{"subitem_rights":"この資料の著作権は、資料の著作者または学校法人中央大学に帰属します。著作権法が定める私的利用・引用を超える使用を希望される場合には、掲載誌発行部局へお問い合わせください。"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0285-9718","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"永野, 則雄"},{"creatorName":"ナガノ, ノリオ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"50931","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":"2021-12-07"}],"displaytype":"detail","filename":"0285-9718_53_2_07.pdf","filesize":[{"value":"866.1 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"本文を見る","url":"https://chuo-u.repo.nii.ac.jp/record/13589/files/0285-9718_53_2_07.pdf"},"version_id":"29fa9a76-3ac8-43a1-ab41-9f63c6f21f66"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"測定属性","subitem_subject_scheme":"Other"},{"subitem_subject":"測定基礎","subitem_subject_scheme":"Other"},{"subitem_subject":"会計測定","subitem_subject_scheme":"Other"},{"subitem_subject":"経済的価値","subitem_subject_scheme":"Other"},{"subitem_subject":"性質論","subitem_subject_scheme":"Other"},{"subitem_subject":"価値論","subitem_subject_scheme":"Other"},{"subitem_subject":"規約的測定","subitem_subject_scheme":"Other"},{"subitem_subject":"JEL codes：M4","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":"会計測定における測定属性の意味と役割","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"会計測定における測定属性の意味と役割"},{"subitem_title":"The Meaning and Role of Measurement Attributes in Accounting Measurement","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"1","path":["894"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-12-07"},"publish_date":"2021-12-07","publish_status":"0","recid":"13589","relation_version_is_last":true,"title":["会計測定における測定属性の意味と役割"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T16:46:10.702145+00:00"}