{"created":"2023-07-25T10:01:27.029806+00:00","id":3639,"links":{},"metadata":{"_buckets":{"deposit":"c50e0fd6-7502-43c5-bc90-9bb9c7eb41be"},"_deposit":{"created_by":3,"id":"3639","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"3639"},"status":"published"},"_oai":{"id":"oai:atomi.repo.nii.ac.jp:00003639","sets":["205:206:336"]},"author_link":["7254","7255","7253"],"item_3_alternative_title_23":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"The Code of Ethics of the U.S. Accounting Profession and Nonaudit Services, 1978"}]},"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-02","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"31","bibliographicPageEnd":"107","bibliographicPageStart":"91","bibliographic_titles":[{"bibliographic_title":"跡見学園女子大学マネジメント学部紀要"},{"bibliographic_title":"JOURNAL OF ATOMI UNIVERSITY FACULTY OF MANAGEMENT","bibliographic_titleLang":"en"}]}]},"item_3_description_18":{"attribute_name":"フォーマット","attribute_value_mlt":[{"subitem_description":"application/pdf ","subitem_description_type":"Other"}]},"item_3_description_46":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"subitem_description":"text","subitem_description_type":"Other"}]},"item_3_description_7":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"本稿は、AICPAが1978年に設定した職業倫理規程規則204を題材として、当該規則がどのようにして誕生したのかを検討するものである。1970年代は、AICPAにとって困難な時代であった。一方で、米国公認会計士の業務範囲は拡大していった。なかでも、米国公認会計士による MAS業務は、この時代に公認会計士業界の内外からの注目を集めることとなったのである。本稿では、以上のようなAICPAを取り巻く社会的な状況が、AICPAの職業倫理基準、とりわけ職業倫理規程規則204の設定に及ぼした影響を検討する。","subitem_description_type":"Abstract"}]},"item_3_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"7254","nameIdentifierScheme":"WEKO"}],"names":[{"name":"ムラカミ, オサム"}]}]},"item_3_full_name_3":{"attribute_name":"著者別名","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"7255","nameIdentifierScheme":"WEKO"}],"names":[{"name":"MURAKAMI, Osamu"}]}]},"item_3_publisher_36":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"跡見学園女子大学"}]},"item_3_source_id_11":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"1348-1118","subitem_source_identifier_type":"ISSN"}]},"item_3_text_37":{"attribute_name":"出版地","attribute_value_mlt":[{"subitem_text_value":"東京都文京区"}]},"item_3_text_38":{"attribute_name":"出版者（ヨミ）","attribute_value_mlt":[{"subitem_text_value":"アトミガクエンジョシダイガク"}]},"item_3_text_39":{"attribute_name":"出版者（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ATOMI UNIVERSITY"}]},"item_3_text_4":{"attribute_name":"著者所属","attribute_value_mlt":[{"subitem_text_value":"跡見学園女子大学"}]},"item_3_text_5":{"attribute_name":"著者所属（英）","attribute_value_mlt":[{"subitem_text_language":"en","subitem_text_value":"ATOMI UNIVERSITY"}]},"item_3_version_type_19":{"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":"村上, 理"}],"nameIdentifiers":[{"nameIdentifier":"7253","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2021-05-11"}],"displaytype":"detail","filename":"atomi_manage31_07.pdf","filesize":[{"value":"841.6 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"atomi_manage31_07.pdf","url":"https://atomi.repo.nii.ac.jp/record/3639/files/atomi_manage31_07.pdf"},"version_id":"89fce2b0-2d28-4e0c-9ef7-7068635a19a1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"AICPA","subitem_subject_scheme":"Other"},{"subitem_subject":"職業倫理基準","subitem_subject_scheme":"Other"},{"subitem_subject":"米国公認会計士","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":"米国公認会計士の業務範囲の拡大と職業倫理基準 ─ 1978年 AICPA 職業倫理規程規則204の設定を題材として─","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国公認会計士の業務範囲の拡大と職業倫理基準 ─ 1978年 AICPA 職業倫理規程規則204の設定を題材として─"}]},"item_type_id":"3","owner":"3","path":["336"],"pubdate":{"attribute_name":"公開日","attribute_value":"2021-05-11"},"publish_date":"2021-05-11","publish_status":"0","recid":"3639","relation_version_is_last":true,"title":["米国公認会計士の業務範囲の拡大と職業倫理基準 ─ 1978年 AICPA 職業倫理規程規則204の設定を題材として─"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-25T10:26:28.788384+00:00"}