{"created":"2023-05-15T12:18:42.491154+00:00","id":8716,"links":{},"metadata":{"_buckets":{"deposit":"7e98d9ec-1211-4c9d-af3a-6da9c10df76f"},"_deposit":{"created_by":1,"id":"8716","owners":[1],"pid":{"revision_id":0,"type":"depid","value":"8716"},"status":"published"},"_oai":{"id":"oai:kansai-u.repo.nii.ac.jp:00008716","sets":["528:1287:1288:1289"]},"author_link":["17269","17270"],"item_10_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-03","bibliographicIssueDateType":"Issued"},"bibliographicPageEnd":"74","bibliographicPageStart":"43","bibliographicVolumeNumber":"6","bibliographic_titles":[{"bibliographic_title":"Kansai University review of business and commerce"}]}]},"item_10_description_4":{"attribute_name":"概要","attribute_value_mlt":[{"subitem_description":"Since 1997, Japan has introduced extensive reforms in the accounting system and the Commercial Code, what is known as the \"accounting big bang\". Only six or seven years ago, the Japanese accounting standards deferred in a great manner from those of the United States or the International Accounting Standards (now the International Financial Reporting Standards). Although the worldwide tendency was towards harmonization, it was sustained that Japan should continue maintaining its own system and that it was not necessary to change it. Consequently, the reforms made in these several years had a great influence in Japanese corporate behaviour. In order to see the behaviour of the Japanese corporations, we had performed three extensive researches. As a result, we had discovered that corporations following the Japanese style management could be clearly divided into two groups: the internationally oriented corporations, and the domestic oriented corporations. The Commercial Code was also drastically reformed, due to the changes made in the accounting standards and the changes originated in the corporate behaviour. As a result, the so called \"the triangle system\", that was a characteristic of the Japanese legal system for accounting, was transformed. However, recently there are opinions saying that Japan should lay importance on US accounting standards instead of the IAS (the IFRS). But the biggest problem in Japan is that there is a lack of a clear strategy about the structuring of the accounting system.","subitem_description_type":"Other"}]},"item_10_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"17270","nameIdentifierScheme":"WEKO"}],"names":[{"name":"柴, 健次"}]}]},"item_10_publisher_34":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"Faculty of Commerce, Kansai University"}]},"item_10_source_id_10":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AA11662421","subitem_source_identifier_type":"NCID"}]},"item_10_source_id_8":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"13448455","subitem_source_identifier_type":"ISSN"}]},"item_10_text_35":{"attribute_name":"出版者（他言語）","attribute_value_mlt":[{"subitem_text_value":"関西大学商学部"}]},"item_10_version_type_17":{"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":"Shiba, Kenji"}],"nameIdentifiers":[{"nameIdentifier":"17269","nameIdentifierScheme":"WEKO"},{"nameIdentifier":"40154231","nameIdentifierScheme":"e-Rad","nameIdentifierURI":"https://nrid.nii.ac.jp/ja/nrid/1000040154231"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-05-22"}],"displaytype":"detail","filename":"KU-1100RB-20040300-03.pdf","filesize":[{"value":"1.9 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"KU-1100RB-20040300-03.pdf","url":"https://kansai-u.repo.nii.ac.jp/record/8716/files/KU-1100RB-20040300-03.pdf"},"version_id":"e166e281-e0ec-4053-8f85-95268b0c1419"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"関西大学","subitem_subject_scheme":"Other"},{"subitem_subject":"Kansai University","subitem_subject_scheme":"Other"},{"subitem_subject":"Accounting Big Bang","subitem_subject_scheme":"Other"},{"subitem_subject":"business combinations","subitem_subject_scheme":"Other"},{"subitem_subject":"cash flows","subitem_subject_scheme":"Other"},{"subitem_subject":"current values","subitem_subject_scheme":"Other"},{"subitem_subject":"impairment of assets","subitem_subject_scheme":"Other"},{"subitem_subject":"income taxes","subitem_subject_scheme":"Other"},{"subitem_subject":"post-employment benefits","subitem_subject_scheme":"Other"},{"subitem_subject":"the Triangle System","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"eng"}]},"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":"Accounting Big Bang and Corporate Behaviour in Japan","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"Accounting Big Bang and Corporate Behaviour in Japan"}]},"item_type_id":"10","owner":"1","path":["1289"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-02-08"},"publish_date":"2018-02-08","publish_status":"0","recid":"8716","relation_version_is_last":true,"title":["Accounting Big Bang and Corporate Behaviour in Japan"],"weko_creator_id":"1","weko_shared_id":1},"updated":"2023-05-15T14:17:14.871045+00:00"}