{"created":"2023-05-15T11:34:13.605742+00:00","id":4770,"links":{},"metadata":{"_buckets":{"deposit":"9b6c533f-5677-4dc1-a4af-7ef4dcf1e79b"},"_deposit":{"created_by":1,"id":"4770","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"4770"},"status":"published"},"_oai":{"id":"oai:nsg.repo.nii.ac.jp:00004770","sets":["18:21:22:112"]},"author_link":["17980","17981"],"control_number":"4770","item_24_biblio_info_8":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2011-03","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"52","bibliographicPageStart":"37","bibliographicVolumeNumber":"2","bibliographic_titles":[{"bibliographic_title":"事業創造大学院大学紀要"}]}]},"item_24_description_16":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf","subitem_description_type":"Other"}]},"item_24_description_45":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"論文(Article)","subitem_description_type":"Other"}]},"item_24_description_6":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"西川［1982］等や白坂［2010b］では，『銀行簿記精法』にMarshの銀行書ないし簿記書の影響があると指摘されている。これを受け，本稿では，『銀行簿記精法』とMarshの銀行書等との比較考察から，両書の関係と『銀行簿記精法』の作成過程の整理を試みている。これにより，アメリカの国法銀行条例に倣った日本の銀行制度において，イギリス系の銀行実務の他，アメリカの銀行簿記の影響がみられることが明らかとなった。つまり，Marshの銀行書が『銀行簿記精法』の「凡例」で参照された可能性を肯定する結果が得られた。また，本考察を通して西洋簿記導入期に，邦訳者がその理解のために加えた工夫を見出すことができた。当該『銀行簿記精法』も，Shandの講述やMarshの銀行書等，単に参考になる書籍を邦訳しただけのものではない。日本の国立銀行という新たなシステムに必要なものを取捨選択し，できる限り分かりやすく邦訳・解説するよう試みられていたことが明らかとなった。","subitem_description_type":"Abstract"}]},"item_24_publisher_35":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"事業創造大学院大学"}]},"item_24_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA12533366","subitem_source_identifier_type":"NCID"}]},"item_24_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2185-4769","subitem_source_identifier_type":"ISSN"}]},"item_24_text_1":{"attribute_name":"Title in Japanese","attribute_value_mlt":[{"subitem_text_value":"『銀行簿記精法』とMarshの銀行書との比較考察 : 比較考察から見出せる邦訳者の貢献"}]},"item_24_text_2":{"attribute_name":"タイトル（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"Comparison of “Ginkou Boki Seihou” and Marsh’s Bank : Book-keeping"}]},"item_24_text_47":{"attribute_name":"資源タイプ・NII","attribute_value_mlt":[{"subitem_text_value":"Departmental Bulletin Paper"}]},"item_24_text_48":{"attribute_name":"資源タイプ・DCMI","attribute_value_mlt":[{"subitem_text_value":"text"}]},"item_24_version_type_18":{"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":[{}]},{"creatorNames":[{"creatorName":"Tsumura, Reika","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":"2019-10-30"}],"displaytype":"detail","filename":"2(1)_37-52.pdf","filesize":[{"value":"718.4 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"2(1)_37-52.pdf","url":"https://nsg.repo.nii.ac.jp/record/4770/files/2(1)_37-52.pdf"},"version_id":"5a4bf0aa-467b-4238-bf5c-95776c007ee9"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"西洋簿記導入期","subitem_subject_scheme":"Other"},{"subitem_subject":"国立銀行","subitem_subject_scheme":"Other"},{"subitem_subject":"A. A. Shand","subitem_subject_scheme":"Other"},{"subitem_subject":"『銀行簿記精法』","subitem_subject_scheme":"Other"},{"subitem_subject":"Marshの銀行書","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":"『銀行簿記精法』とMarshの銀行書との比較考察 : 比較考察から見出せる邦訳者の貢献","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"『銀行簿記精法』とMarshの銀行書との比較考察 : 比較考察から見出せる邦訳者の貢献","subitem_title_language":"ja"},{"subitem_title":"Comparison of “Ginkou Boki Seihou” and Marsh’s Bank : Book-keeping","subitem_title_language":"en"}]},"item_type_id":"24","owner":"1","path":["112"],"pubdate":{"attribute_name":"公開日","attribute_value":"2011-10-03"},"publish_date":"2011-10-03","publish_status":"0","recid":"4770","relation_version_is_last":true,"title":["『銀行簿記精法』とMarshの銀行書との比較考察 : 比較考察から見出せる邦訳者の貢献"],"weko_creator_id":"1","weko_shared_id":-1},"updated":"2023-06-19T00:29:39.114800+00:00"}