{"created":"2023-06-20T16:00:37.098492+00:00","id":205,"links":{},"metadata":{"_buckets":{"deposit":"36d3b9e2-23a6-4512-9f22-6294d6a14c5c"},"_deposit":{"created_by":14,"id":"205","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"205"},"status":"published"},"_oai":{"id":"oai:kuins.repo.nii.ac.jp:00000205","sets":["7:22"]},"author_link":["550","549","548"],"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2003-03-30","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"25","bibliographicPageStart":"15","bibliographicVolumeNumber":"4","bibliographic_titles":[{"bibliographic_title":"研究紀要"}]}]},"item_1_creator_6":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"浮田, 泉"}],"nameIdentifiers":[{"nameIdentifier":"548","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ウキタ, イズミ"}],"nameIdentifiers":[{"nameIdentifier":"549","nameIdentifierScheme":"WEKO"}]}]},"item_1_creator_8":{"attribute_name":"著者名(英)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"UKITA, Izumi","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"550","nameIdentifierScheme":"WEKO"}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_11":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"コンピュータによる簿記手続の処理は,会計処理能率を改善するものと考えられるが,会計情報を記録するために伝統的な紙ベースの帳簿形式は使用されず,磁気ディスク等の新しい物理的形式で記録されることから,帳簿組織にも影響を与えることになる。また,情報技術の進歩に伴って,情報システムがデータ処理システム(EDPS)から,オンライン化・ネットワーク化に移行し,意思決定支援システム(DSS),戦略情報システム(SIS)へと発展するのを可能にした。これにより個別業務の機械化から,計画管理,経営戦略の手段としての情報システムへと展開することになる。本稿においては,簿記システムの変化・発展に伴って変貌する帳簿および決算書類の役割,またそれらの特徴について整理する。","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"Development of an information technology gave a big change to the role of Book. Although the electronic book is excellent in an addition and correction, or preservation, a risk also exists. It is important to prevent illegal operation.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA11544811","subitem_source_identifier_type":"NCID"}]},"item_1_text_9":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"関西国際大学経営学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2003-03-30"}],"displaytype":"detail","filename":"KJ00004723083.pdf","filesize":[{"value":"756.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://kuins.repo.nii.ac.jp/record/205/files/KJ00004723083.pdf"},"version_id":"09796282-e52a-4e1b-b326-92df3a5e649c"}]},"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":"電子帳簿と簿記システム","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"電子帳簿と簿記システム"},{"subitem_title":"A Study on the Electronic Book and Information System","subitem_title_language":"en"}]},"item_type_id":"1","owner":"14","path":["22"],"pubdate":{"attribute_name":"公開日","attribute_value":"2003-03-30"},"publish_date":"2003-03-30","publish_status":"0","recid":"205","relation_version_is_last":true,"title":["電子帳簿と簿記システム"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-06-20T16:39:40.662030+00:00"}