{"created":"2023-07-25T10:01:47.558958+00:00","id":4121,"links":{},"metadata":{"_buckets":{"deposit":"d59e4098-3c6d-46b4-8705-c664a144dc43"},"_deposit":{"created_by":3,"id":"4121","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"4121"},"status":"published"},"_oai":{"id":"oai:atomi.repo.nii.ac.jp:00004121","sets":["205:206:375"]},"author_link":["9712","9711","9710"],"item_3_alternative_title_23":{"attribute_name":"その他の言語のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"“Concepts of Professional Ethics” in the Code of Ethics of the U.S. Accounting Profession in an Era of Consumerism, 1973"}]},"item_3_biblio_info_10":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-07","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"32","bibliographicPageEnd":"165","bibliographicPageStart":"151","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、1973年のAICPA職業倫理規程の大改正に際して新設された「職業倫理の諸概念」を題材として、これがなぜ必要とされたのかを検討するものである。1973年の大改正においては、従来の職業倫理規程には見られない様々な試みが為されていた。その中でも、「職業倫理の諸概念」の新設は、従来までの職業倫理規程の考え方を転換するような試みであったと言えよう。本稿では、「職業倫理の諸概念」が新設された経緯を、当時のAICPAを取り巻く社会的背景に注目しながら整理し、検討を進めていくこととしたい。これにより本稿は、混乱の時代において新設された「職業倫理の諸概念」の意義を確認していくこととする。","subitem_description_type":"Abstract"}]},"item_3_full_name_2":{"attribute_name":"著者(ヨミ)","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"9711","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":"9712","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":"跡見学園女子大学兼任教員"}]},"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":"9710","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":"2022-09-09"}],"displaytype":"detail","filename":"atomi_manage32_09.pdf","filesize":[{"value":"929.9 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"atomi_manage32_09.pdf","url":"https://atomi.repo.nii.ac.jp/record/4121/files/atomi_manage32_09.pdf"},"version_id":"8dc0b7f1-0f81-4e49-81a8-b48bf8d3f4ba"}]},"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"}]},"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":"1973年AICPA職業倫理規程における「職業倫理の諸概念」に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"1973年AICPA職業倫理規程における「職業倫理の諸概念」に関する一考察"}]},"item_type_id":"3","owner":"3","path":["375"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-09-09"},"publish_date":"2022-09-09","publish_status":"0","recid":"4121","relation_version_is_last":true,"title":["1973年AICPA職業倫理規程における「職業倫理の諸概念」に関する一考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-07-25T10:12:34.536354+00:00"}