{"_buckets": {"deposit": "656a2d29-b619-4aa1-9fe3-4a164104a2af"}, "_deposit": {"created_by": 3, "id": "365", "owners": [3], "pid": {"revision_id": 0, "type": "depid", "value": "365"}, "status": "published"}, "_oai": {"id": "oai:osu.repo.nii.ac.jp:00000365", "sets": ["369"]}, "author_link": ["469", "467", "468"], "item_2_biblio_info_14": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2014-10", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "1", "bibliographicPageEnd": "36", "bibliographicPageStart": "23", "bibliographicVolumeNumber": "16", "bibliographic_titles": [{"bibliographic_title": "大阪産業大学経営論集"}]}]}, "item_2_creator_6": {"attribute_name": "著者名(日)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "齋藤, 雅子"}], "nameIdentifiers": [{"nameIdentifier": "467", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_7": {"attribute_name": "著者名よみ", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "サイトウ, マサコ"}], "nameIdentifiers": [{"nameIdentifier": "468", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_creator_8": {"attribute_name": "著者名(英)", "attribute_type": "creator", "attribute_value_mlt": [{"creatorNames": [{"creatorName": "SAITO, Masako", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "469", "nameIdentifierScheme": "WEKO"}]}]}, "item_2_description_1": {"attribute_name": "ページ属性", "attribute_value_mlt": [{"subitem_description": "P(論文)", "subitem_description_type": "Other"}]}, "item_2_description_12": {"attribute_name": "抄録(英)", "attribute_value_mlt": [{"subitem_description": "The purpose of this paper is to study for the social responsibility and problems on the Professional Accountant Education (PAE) in Indonesia. Globalization needs the higher reliability and comparability of financial reporting. Needless to say, the quality of accounting professionals depends on their sophisticated knowledge and experience that are supported by the good education. Indonesia is one of the emerging countries that has the radical development in the economy and seriously has the issue for the quality of the PAE as well as auditors. The population of the auditors is getting aged and is also a lower level than other ASEAN countries. Meanwhile, 40 percent of the PAE programs failed to pass the evaluation process for quality assurance by BAN-PT (Badan Akreditasi Nasional Pendidikan Tinggi)^1 until the end of 2011. It means that Indonesia still has the gap between the actual education and the social expectation in the PAE program. Furthermore, a majority of the PAE graduates wants to work at the company, although they don\u0027t want to become the CPA as their career. 1 BAN-PT is the National Accreditation Agency for Higher Education(NAAHE) in English.", "subitem_description_type": "Other"}]}, "item_2_source_id_13": {"attribute_name": "雑誌書誌ID", "attribute_value_mlt": [{"subitem_source_identifier": "AA11394617", "subitem_source_identifier_type": "NCID"}]}, "item_2_text_2": {"attribute_name": "記事種別(日)", "attribute_value_mlt": [{"subitem_text_value": "論文"}]}, "item_2_text_3": {"attribute_name": "記事種別(英)", "attribute_value_mlt": [{"subitem_text_language": "en", "subitem_text_value": "Article"}]}, "item_2_text_9": {"attribute_name": "著者所属(日)", "attribute_value_mlt": [{"subitem_text_value": "大阪産業大学経営学部経営学科"}]}, "item_files": {"attribute_name": "ファイル情報", "attribute_type": "file", "attribute_value_mlt": [{"accessrole": "open_date", "date": [{"dateType": "Available", "dateValue": "2014-10-01"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "KJ00009500542.pdf", "filesize": [{"value": "524.6 kB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 524600.0, "url": {"url": "https://osu.repo.nii.ac.jp/record/365/files/KJ00009500542.pdf"}, "version_id": "c9b9b3a9-30ef-47a7-a91e-667099756666"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "会計専門職教育(PAE)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "インドネシア", "subitem_subject_scheme": "Other"}, {"subitem_subject": "アセアン諸国", "subitem_subject_scheme": "Other"}, {"subitem_subject": "公認会計士", "subitem_subject_scheme": "Other"}, {"subitem_subject": "公認会計士の質保証(QA)", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Professional Accountant Education (PAE)", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Indonesia", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "ASEAN", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "CPA", "subitem_subject_language": "en", "subitem_subject_scheme": "Other"}, {"subitem_subject": "Quality Assurance (QA)", "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": "インドネシアにおける会計専門職教育の社会的役割と課題", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "インドネシアにおける会計専門職教育の社会的役割と課題"}, {"subitem_title": "The Social Responsibility and Problems of Professional Accountant Education in Indonesia", "subitem_title_language": "en"}]}, "item_type_id": "2", "owner": "3", "path": ["369"], "permalink_uri": "https://osu.repo.nii.ac.jp/records/365", "pubdate": {"attribute_name": "公開日", "attribute_value": "2014-10-01"}, "publish_date": "2014-10-01", "publish_status": "0", "recid": "365", "relation": {}, "relation_version_is_last": true, "title": ["インドネシアにおける会計専門職教育の社会的役割と課題"], "weko_shared_id": 3}