{"created":"2023-06-19T10:03:38.238670+00:00","id":6414,"links":{},"metadata":{"_buckets":{"deposit":"110998c1-dfa7-48f9-8800-99f1d66a53c8"},"_deposit":{"created_by":2,"id":"6414","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"6414"},"status":"published"},"_oai":{"id":"oai:takamatsu-u.repo.nii.ac.jp:00006414","sets":["5575:5777:5783"]},"author_link":["8550"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2015-02-28","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"75","bibliographicPageStart":"49","bibliographicVolumeNumber":"62・63","bibliographic_titles":[{"bibliographic_title":"研究紀要"},{"bibliographic_title":"Research bulletin","bibliographic_titleLang":"en"}]}]},"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_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"The main aim of this research was to consider; bookkeeping theory of transaction elements by comparing two textbooks: Boki-Ho-Genri（Bookkeeping Theory）by Zushi and Boki-Gaku（Bookkeeping）by Morishima, in the middle Meiji Era. \nThe origin of the “bookkeeping theory of the eight transaction elements” taught in the Japanese commercial high schools at the time was from Falsomʼs then recently introduced and academically influential bookkeeping textbook, The Logic of Accounts, published in 1873. It was introduced to Japan in the Meiji Era, and has been translated into Japanese by several people over the years. Authors of the time were mostly interested in content about bookkeeping theory of transaction. And so too, this research focuses mainly on the translation details of Folsomʼs bookkeeping theory of transaction. In particular, the differences between two textbooks that were popular at the time, Boki-Ho-Genri by Zushi and Boki-Gaku by Morishima.\nThe results of this research shows that although both authors had quite accurately translated Folsomʼs explanation, that; transaction is the equivalent exchange of value, their associated diagrams of value were quite different. Zushi adopted Folsomʼs original diagrams, while Morishima changed Folsomʼs diagrams, and method of value into a new method. Therefore, the two authors methods of transaction（nine varieties of change）\nalso significantly differed. One paper published in 1891 by Kaneko pointed out the difference between these two textbooks. However, it later became clear that there were some mistakes in his understanding.","subitem_description_type":"Other"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"高松大学・高松短期大学"}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12458238","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-1786","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":"津村, 怜花"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-10-11"}],"displaytype":"detail","filename":"62-63_1_049-075_tsumura.pdf","filesize":[{"value":"1.7 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"62-63_1_049-075_tsumura.pdf","url":"https://takamatsu-u.repo.nii.ac.jp/record/6414/files/62-63_1_049-075_tsumura.pdf"},"version_id":"a354f799-652b-4366-84d7-d1ac721c4fc7"}]},"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":"『簿記法原理』および『簿記學　第一』にみるFolsomの簿記書の系譜 －兼子［1891］の再検討を中心として－","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"『簿記法原理』および『簿記學　第一』にみるFolsomの簿記書の系譜 －兼子［1891］の再検討を中心として－"},{"subitem_title":"Analysis of the two bookkeeping textbooks : Boki-Ho-Genri by Zushi and Boki-Gaku by Morishima","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["5783"],"pubdate":{"attribute_name":"公開日","attribute_value":"2015-02-28"},"publish_date":"2015-02-28","publish_status":"0","recid":"6414","relation_version_is_last":true,"title":["『簿記法原理』および『簿記學　第一』にみるFolsomの簿記書の系譜 －兼子［1891］の再検討を中心として－"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-19T10:09:00.352677+00:00"}