{"created":"2023-06-20T13:03:31.442884+00:00","id":1993,"links":{},"metadata":{"_buckets":{"deposit":"8c122ddf-23d1-46f7-85a8-a94decd27e50"},"_deposit":{"created_by":10,"id":"1993","owners":[10],"pid":{"revision_id":0,"type":"depid","value":"1993"},"status":"published"},"_oai":{"id":"oai:osu.repo.nii.ac.jp:00001993","sets":["20:424"]},"author_link":["4060","4059","4058","3562"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2017-02-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1/2","bibliographicPageEnd":"18","bibliographicPageStart":"1","bibliographicVolumeNumber":"18","bibliographic_titles":[{"bibliographic_title":"大阪産業大学経営論集"},{"bibliographic_title":"OSAKA SANGYO UNIVERSITY　JOURNAL OF BUSINESS　ADMINISTRATION　　","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"The purpose here is to exam the influence of the notion of the capital account closure used\nby a 19th century railway company’s minutes etc. and its application to its auditing. Focused\non the London and Birmingham Railway Company, we analyzed the minutes of the audit\ncommittees, and the “Reports” including the “Accounts” and other documents, prepared after\ngeneral meetings. The notion of “capital account closure” in this period meant limiting capital\nexpenditure and separating capital expenditure from revenue expenditure. This study clarifies\nthat this notion resulted in the development of the railway’s auditing practices.","subitem_description_type":"Abstract"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1345-1456","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"澤登, 千恵"},{"creatorName":"サワノボリ, チエ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"中村, 恒彦"},{"creatorName":"ナカムラ, ツネヒコ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"SAWANOBORI, Chie","creatorNameLang":"en"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"NAKAMURA, Tsunehiko","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":"2017-12-12"}],"displaytype":"detail","filename":"001-018.pdf","filesize":[{"value":"742.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"001-018","url":"https://osu.repo.nii.ac.jp/record/1993/files/001-018.pdf"},"version_id":"65d7618e-8323-4038-b00e-9a00b34bbf3c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"監査/鉄道会計/資本的支出と収益的支出の区別","subitem_subject_scheme":"Other"},{"subitem_subject":"Auditing/ Railway Accounting/ Separation of Capital Expenditure from Revenue Expenditure","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":"19世紀前半イギリス鉄道会社における監査実務の展開と資本勘定閉鎖概念","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"19世紀前半イギリス鉄道会社における監査実務の展開と資本勘定閉鎖概念"},{"subitem_title":"The Auditing Practices and the Notion of the Capital Account Closure in a 19th Century British Railway Company","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"10","path":["424"],"pubdate":{"attribute_name":"公開日","attribute_value":"2017-12-12"},"publish_date":"2017-12-12","publish_status":"0","recid":"1993","relation_version_is_last":true,"title":["19世紀前半イギリス鉄道会社における監査実務の展開と資本勘定閉鎖概念"],"weko_creator_id":"10","weko_shared_id":-1},"updated":"2023-06-20T13:26:18.000322+00:00"}