{"created":"2023-05-15T13:48:42.923814+00:00","id":8768,"links":{},"metadata":{"_buckets":{"deposit":"198f5525-e6ab-42b1-9698-fd8a2562a7a3"},"_deposit":{"created_by":1,"id":"8768","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8768"},"status":"published"},"_oai":{"id":"oai:chuo-u.repo.nii.ac.jp:00008768","sets":["243:495"]},"author_link":["24383","38841"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-10-10","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"110","bibliographicPageStart":"75","bibliographicVolumeNumber":"49","bibliographic_titles":[{"bibliographic_title":"中央大学経済研究所年報"}]}]},"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":"　マクロ会計は，1940年から41年にかけてイギリスのケンブリッジ学派によって形成されたことを明らかにした。本稿は，これを会計学におけるケインズ革命と呼んでいる。同学派は，ケインズに始まりストーンに継承されて，マクロ会計の国際基準化に大きな貢献を果たした。ケンブリッジ学派については，ティリー（Tily, 2009）によるマクロ会計発展3 段階説と，アメリカ・ケインジアンであるパティンキン（Patinkin, 1976）の統計革命先行説を取り上げる。他方，フリッシュからオークルストに継承されたオスロ学派については，Aukrust（1994）のスカンジナビアにおけるマクロ会計発展5 段階説に依拠しながら，マクロ会計の公理化という独自の理論を生みだしたことを強調した。最後に，現代会計学は，両学派からミクロ会計とマクロ会計の同型性論という視点を継承し，さまざまな会計イノベーションを起こしつつあることを指摘した。","subitem_description_type":"Abstract"}]},"item_10002_full_name_32":{"attribute_name":"著者別名(英)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"24383","nameIdentifierScheme":"WEKO"}],"names":[{"name":"KOGUCHI, Yoshiaki","nameLang":"en"}]}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"中央大学経済研究所"}]},"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":"小口, 好昭"},{"creatorName":"コグチ, ヨシアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"38841","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":"2019-04-25"}],"displaytype":"detail","filename":"0285_9718~49~075-110.pdf","filesize":[{"value":"2.0 MB"}],"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/8768/files/0285_9718~49~075-110.pdf"},"version_id":"f6b0f37b-1fa5-4ced-988e-f1351af7f29c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"ケインズ","subitem_subject_scheme":"Other"},{"subitem_subject":"ケインズ革命","subitem_subject_scheme":"Other"},{"subitem_subject":"戦費調達論","subitem_subject_scheme":"Other"},{"subitem_subject":"ストーン","subitem_subject_scheme":"Other"},{"subitem_subject":"フリッシュ","subitem_subject_scheme":"Other"},{"subitem_subject":"オークルスト","subitem_subject_scheme":"Other"},{"subitem_subject":"マクロ会計","subitem_subject_scheme":"Other"},{"subitem_subject":"国民経済計算","subitem_subject_scheme":"Other"},{"subitem_subject":"エコサーク","subitem_subject_scheme":"Other"},{"subitem_subject":"公理","subitem_subject_scheme":"Other"},{"subitem_subject":"ケンブリッジ学派","subitem_subject_scheme":"Other"},{"subitem_subject":"オスロ学派","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":"マクロ会計発展における2 大潮流 ――ケンブリッジ学派とオスロ学派――","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"マクロ会計発展における2 大潮流 ――ケンブリッジ学派とオスロ学派――"}]},"item_type_id":"10002","owner":"1","path":["495"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-11-20"},"publish_date":"2017-11-20","publish_status":"0","recid":"8768","relation_version_is_last":true,"title":["マクロ会計発展における2 大潮流 ――ケンブリッジ学派とオスロ学派――"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-05-15T17:48:31.569601+00:00"}