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「尋常簿記法」および『日用簿記法』と簿記教育
https://takamatsu-u.repo.nii.ac.jp/records/6391
https://takamatsu-u.repo.nii.ac.jp/records/6391c367a20b-1058-47e7-8ab8-5eee0ba26cd7
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
58-59_1_121-152_tsumura.pdf (1.5 MB)
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| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||||
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| 公開日 | 2014-10-24 | |||||||
| タイトル | ||||||||
| タイトル | 「尋常簿記法」および『日用簿記法』と簿記教育 | |||||||
| タイトル | ||||||||
| タイトル | Analysis of the Western-style bookkeeping textbooks used by the Ministry of Finance in the Early Meiji Era | |||||||
| 言語 | en | |||||||
| 言語 | ||||||||
| 言語 | jpn | |||||||
| 資源タイプ | ||||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||||
| 資源タイプ | departmental bulletin paper | |||||||
| 著者 |
津村, 怜花
× 津村, 怜花
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| 内容記述 | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | The aim of this research was to reveal the introduction of Western style bookkeeping （double-entry bookkeeping）into the Ministry of Finance in the early Meiji Era, by analyzing and comparing these textbooks（Nichiyo-Boki-Ho（A Method on Bookkeeping）, the manuscript Jinjyo-Boki-Ho, the original（Hutton’s textbook of bookkeeping）, and the first Western style bookkeeping textbook published by the Ministry of Finance Ginko Boki-Seiho（A Detailed Treatise on Bank Bookkeeping））, and going over the context of these texts published. As a result of this analysis, it was deemed that Nichiyo-Boki-Ho and Jinjyo-Boki-Ho didn’t supplement some obscure explanations in Ginko-Boki-Seiho. But, these textbooks fulfilled a definite role of introducing the basic concepts of double-entry bookkeeping. According to the educational institution of the Ministry of Finance timetable, students learned the basic bookkeeping by using these texts before they studied the applied concepts of bank bookkeeping, using Ginko-Boki-Seiho. Therefore, it was conjectured that students could more easily understand the bank bookkeeping, which is one of the main courses in the school. |
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| 書誌情報 |
研究紀要 en : Research bulletin 巻 58・59, p. 121-152, 発行日 2013-02-28 |
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| 出版者 | ||||||||
| 出版者 | 高松大学・高松短期大学 | |||||||
| ISSN | ||||||||
| 収録物識別子タイプ | ISSN | |||||||
| 収録物識別子 | 2185-1786 | |||||||
| 書誌レコードID | ||||||||
| 収録物識別子タイプ | NCID | |||||||
| 収録物識別子 | AA12458238 | |||||||
| フォーマット | ||||||||
| 内容記述タイプ | Other | |||||||
| 内容記述 | application/pdf | |||||||
| 著者版フラグ | ||||||||
| 出版タイプ | VoR | |||||||
| 出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |||||||
