{"created":"2023-05-15T11:02:05.067386+00:00","id":933,"links":{},"metadata":{"_buckets":{"deposit":"6e306f3b-1043-4bf0-84f4-7fa9fc85d956"},"_deposit":{"created_by":3,"id":"933","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"933"},"status":"published"},"_oai":{"id":"oai:shohoku.repo.nii.ac.jp:00000933","sets":["121:213"]},"author_link":["2411"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"40","bibliographicPageEnd":"28","bibliographicPageStart":"21","bibliographic_titles":[{"bibliographic_title":"湘北紀要"},{"bibliographic_title":"Journal of Shohoku College","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"今日、ビジネス社会における様々な場面で、財務諸表を読む力が要請されている。現在のわが国では、もっぱら財務諸表を読むための教育機会は、簿記や会計などの会計分野の上級段階において設置されている。しかも、会計分野の学習は、商業高校を除き、初等・中等教育段階では展開されておらず、学習者の多くは、大学などの高等教育で初めて触れるわけである。その初期段階の学習では、日常の取引記録から財務諸表を作成していくまでの内容になっていることが多い。これは、簿記検定の学習段階に沿った内容となっていて、検定試験が会計分野の学習段階に少なからず影響を与えていると考えられる。本稿では、わが国の会計分野の初期段階の教育において、財務諸表を作成していくまでの教育が重視されている現状の問題点を指摘し、投資教育の一環として、財務諸表を読み解く力を要請する教育の展開を提案していくものである。","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"湘北短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00116727","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"0385-9096","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":"加藤, 美樹雄"},{"creatorName":"カトウ, ミキオ","creatorNameLang":"ja-Kana"},{"creatorName":"KATO, Mikio","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-08-09"}],"displaytype":"detail","filename":"shohoku40_03.pdf","filesize":[{"value":"1.3 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"shohoku40_03.pdf","url":"https://shohoku.repo.nii.ac.jp/record/933/files/shohoku40_03.pdf"},"version_id":"62df1b88-baf0-4eba-b4bd-6e7b5adeeda8"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計教育","subitem_subject_scheme":"Other"},{"subitem_subject":"投資教育","subitem_subject_scheme":"Other"},{"subitem_subject":"財務諸表","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Education, Investment Education, Financial Statement","subitem_subject_language":"en","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":"投資教育の一環としての会計教育","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"投資教育の一環としての会計教育"},{"subitem_title":"Accounting Education as part of Investment Education","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["213"],"pubdate":{"attribute_name":"公開日","attribute_value":"2019-08-09"},"publish_date":"2019-08-09","publish_status":"0","recid":"933","relation_version_is_last":true,"title":["投資教育の一環としての会計教育"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-05-15T11:08:09.295743+00:00"}