{"created":"2023-06-19T07:14:00.412364+00:00","id":152,"links":{},"metadata":{"_buckets":{"deposit":"f4da6560-e687-45ab-a008-86d4e5436dec"},"_deposit":{"created_by":12,"id":"152","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"152"},"status":"published"},"_oai":{"id":"oai:tokoha-u.repo.nii.ac.jp:00000152","sets":["37:38"]},"author_link":["288"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-09","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"49","bibliographicPageStart":"41","bibliographicVolumeNumber":"4","bibliographic_titles":[{"bibliographic_title":"常葉大学経営学部紀要"},{"bibliographic_title":"Bulletin of Faculty of Business Administration Tokoha University","bibliographic_titleLang":"en"}]}]},"item_10002_description_4":{"attribute_name":"著者ID","attribute_value_mlt":[{"subitem_description":"1000080298455","subitem_description_type":"Other"}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿では、中部・甲信越地方に属する10県内に法人本部が所在する学校法人(とりわけ四年制大学を有する文部科学大臣所轄法人)を対象に、社会に対する財務情報の公表のあり方について調査を行ない、その調査結果に基づき考察を加えたものである。\n　調査対象とする学校法人を、量の側面からは⑴規模別に大・中・小という３区分に分け、また質の側面からは⑵大学の偏差値レベル別に高・中・低という３区分に分け、そして、学校法人会計の特徴点として基本金制度があるので、⑶この基本金のうち第２号基本金の有無で分けて、それぞれの実態を調査した。\n　調査項目は、①計算書類や勘定科目の説明の有無、②経年分の計算書類の開示の有無、③区分情報(学校法人内に属する学校ごとまたは大学の学部ごとなどの情報)の開示の有無、④大学のサイトにおける財務情報へのアクセスの容易さ、の４点である。これら諸項目につき、各大学が設けているサイトを調査を行なった。\n　なお、本調査は、将来日本全国の文部科学大臣所轄学校法人(４年制大学)に対する調査の予備調査としての位置づけをなすものである。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.18894/00000142","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"常葉大学経営学部"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"40020969340","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12670323","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2188-3718","subitem_source_identifier_type":"PISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"林, 兵磨","creatorNameLang":"ja"},{"creatorName":"ハヤシ, ヒョウマ","creatorNameLang":"ja-Kana"},{"creatorName":"HAYASHI, Hyoma","creatorNameLang":"en"}],"familyNames":[{"familyName":"林","familyNameLang":"ja"},{"familyName":"ハヤシ","familyNameLang":"ja-Kana"},{"familyName":"HAYASHI","familyNameLang":"en"}],"givenNames":[{"givenName":"兵磨","givenNameLang":"ja"},{"givenName":"ヒョウマ","givenNameLang":"ja-Kana"},{"givenName":"Hyoma","givenNameLang":"en"}],"nameIdentifiers":[{},{"nameIdentifierURI":"http://ci.nii.ac.jp/nrid/1000080298455"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-17"}],"displaytype":"detail","filename":"p41経営学部紀要4(1)林.pdf","filesize":[{"value":"410.1 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accounting","subitem_subject_scheme":"Other"},{"subitem_subject":"Disclosure","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":"学校法人会計の開示の実態について : 中部地方の学校法人の事例を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"学校法人会計の開示の実態について : 中部地方の学校法人の事例を中心に","subitem_title_language":"ja"},{"subitem_title":"The Survey about Disclosure of Accounting Information of School Corporations : An Emphasis of School Corporations in Chubu Region","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["38"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2016-11-16"},"publish_date":"2016-11-16","publish_status":"0","recid":"152","relation_version_is_last":true,"title":["学校法人会計の開示の実態について : 中部地方の学校法人の事例を中心に"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-09-29T04:09:47.935521+00:00"}