WEKO3
アイテム
{"_buckets": {"deposit": "f36c0d76-dbb4-4f41-b1d0-2888031b74cb"}, "_deposit": {"created_by": 13, "id": "378", "owners": [13], "pid": {"revision_id": 0, "type": "depid", "value": "378"}, "status": "published"}, "_oai": {"id": "oai:stars.repo.nii.ac.jp:00000378", "sets": ["204"]}, "author_link": ["635", "314"], "item_10002_biblio_info_7": {"attribute_name": "書誌情報", "attribute_value_mlt": [{"bibliographicIssueDates": {"bibliographicIssueDate": "2012-03-30", "bibliographicIssueDateType": "Issued"}, "bibliographicIssueNumber": "4", "bibliographicPageEnd": "43", "bibliographicPageStart": "7", "bibliographicVolumeNumber": "53", "bibliographic_titles": [{"bibliographic_title": "桃山学院大学経済経営論集"}, {"bibliographic_title": "St. Andrew\u0027s University economic and business review", "bibliographic_titleLang": "en"}]}]}, "item_10002_description_5": {"attribute_name": "抄録", "attribute_value_mlt": [{"subitem_description": "As the counterpart of modern accounting, critical accounting has revealed aspects that could not be clarified by modern accounting. Having its roots in Marxism, critical accounting has indicated that accounting functions not only as a micro accounting policy of each individual company but also as a macro accounting policy. It may not be an overstatement to say that Japanese-style accounting has developed under the combined influence of modern accounting and critical accounting. Despite its contribution, however, critical accounting does not seem to have received due recognition, presumably because of its tendency to deny the legitimacy of modern accounting and the established system. In fact, the theories studied in this paper also have such a tendency. Yet it is a mistake to refuse to acknowledge that critical accounting has revealed aspects that had been overlooked by modern accounting, thereby contributing to the field of accounting as a whole. By discussing the conceptual view, that is, the ideology, that critical accounting envisions, this paper aims to identify the aspects that tend to be overlooked in the existing accounting studies. As emphasized in Western critical accounting, what is believed important in that process is the \"alternative\" understanding. The ideology of critical accounting is underlain by Marx\u0027s formula: \"They don\u0027t know it, but they do it.\" Some critical accounting theories argue that accounting or the entire accounting system unconsciously rationalizes or justifies companies\u0027 capital accumulation and profit seeking. Other theories claim that disclosing financial statements or the interests of companies as such comprises a surreptitious means of rationalizing or justifying corporate control. In any case, these theories seem to define accounting by examining in one way or another discourses arising from the phenomenon of accounting. It is, however, impracticable to study all theories of critical accounting in this analysis. Instead, this paper reviews the historic trend of critical accounting, thereby identifying the ideology of critical accounting and examining the ideological concepts of accounting. By studying the transition of critical accounting theories over generations of scholars, specifically the transition from the Miyagami theory to the Tsumori theory and to the Yamaji theory, this paper intends to organize what has been drawn from the ideology of critical accounting.", "subitem_description_type": "Abstract"}]}, "item_10002_publisher_8": {"attribute_name": "出版者", "attribute_value_mlt": [{"subitem_publisher": "桃山学院大学"}]}, "item_10002_relation_12": {"attribute_name": "論文ID(NAID)", "attribute_value_mlt": [{"subitem_relation_type": "isIdenticalTo", "subitem_relation_type_id": {"subitem_relation_type_id_text": "110009895501", "subitem_relation_type_select": "NAID"}}]}, "item_10002_source_id_11": {"attribute_name": "書誌レコードID", "attribute_value_mlt": [{"subitem_source_identifier": "AN00240555", "subitem_source_identifier_type": "NCID"}]}, "item_10002_source_id_9": {"attribute_name": "ISSN", "attribute_value_mlt": [{"subitem_source_identifier": "02869721", "subitem_source_identifier_type": "ISSN"}]}, "item_10002_version_type_20": {"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": "中村, 恒彦"}, {"creatorName": "ナカムラ, ツネヒコ", "creatorNameLang": "ja-Kana"}], "nameIdentifiers": [{"nameIdentifier": "314", "nameIdentifierScheme": "WEKO"}]}, {"creatorNames": [{"creatorName": "NAKAMURA, Tsunehiko", "creatorNameLang": "en"}], "nameIdentifiers": [{"nameIdentifier": "635", "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": "2016-06-17"}], "displaytype": "detail", "download_preview_message": "", "file_order": 0, "filename": "1中村恒彦.pdf", "filesize": [{"value": "3.3 MB"}], "format": "application/pdf", "future_date_message": "", "is_thumbnail": false, "licensetype": "license_free", "mimetype": "application/pdf", "size": 3300000.0, "url": {"label": "中村恒彦", "url": "https://stars.repo.nii.ac.jp/record/378/files/1中村恒彦.pdf"}, "version_id": "831769f0-231c-4bb0-b92c-408b71fa3f83"}]}, "item_keyword": {"attribute_name": "キーワード", "attribute_value_mlt": [{"subitem_subject": "批判会計学", "subitem_subject_scheme": "Other"}, {"subitem_subject": "イデオロギー", "subitem_subject_scheme": "Other"}, {"subitem_subject": "合理化", "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": "批判会計学とイデオロギー : 宮上理論から山地理論まで", "item_titles": {"attribute_name": "タイトル", "attribute_value_mlt": [{"subitem_title": "批判会計学とイデオロギー : 宮上理論から山地理論まで"}, {"subitem_title": "Critical Accounting and Ideology : From the Miyagami Theory to the Yamaji Theory", "subitem_title_language": "en"}]}, "item_type_id": "10002", "owner": "13", "path": ["204"], "permalink_uri": "https://stars.repo.nii.ac.jp/records/378", "pubdate": {"attribute_name": "公開日", "attribute_value": "2016-06-17"}, "publish_date": "2016-06-17", "publish_status": "0", "recid": "378", "relation": {}, "relation_version_is_last": true, "title": ["批判会計学とイデオロギー : 宮上理論から山地理論まで"], "weko_shared_id": -1}
批判会計学とイデオロギー : 宮上理論から山地理論まで
https://stars.repo.nii.ac.jp/records/378
https://stars.repo.nii.ac.jp/records/378b1a2c963-1da7-4a1e-945f-1bb2437b0f25
名前 / ファイル | ライセンス | アクション |
---|---|---|
中村恒彦 (3.3 MB)
|
|
Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
---|---|---|---|---|---|---|
公開日 | 2016-06-17 | |||||
タイトル | ||||||
タイトル | 批判会計学とイデオロギー : 宮上理論から山地理論まで | |||||
タイトル | ||||||
言語 | en | |||||
タイトル | Critical Accounting and Ideology : From the Miyagami Theory to the Yamaji Theory | |||||
言語 | ||||||
言語 | jpn | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 批判会計学 | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | イデオロギー | |||||
キーワード | ||||||
主題Scheme | Other | |||||
主題 | 合理化 | |||||
資源タイプ | ||||||
資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
資源タイプ | departmental bulletin paper | |||||
著者 |
中村, 恒彦
× 中村, 恒彦× NAKAMURA, Tsunehiko |
|||||
抄録 | ||||||
内容記述タイプ | Abstract | |||||
内容記述 | As the counterpart of modern accounting, critical accounting has revealed aspects that could not be clarified by modern accounting. Having its roots in Marxism, critical accounting has indicated that accounting functions not only as a micro accounting policy of each individual company but also as a macro accounting policy. It may not be an overstatement to say that Japanese-style accounting has developed under the combined influence of modern accounting and critical accounting. Despite its contribution, however, critical accounting does not seem to have received due recognition, presumably because of its tendency to deny the legitimacy of modern accounting and the established system. In fact, the theories studied in this paper also have such a tendency. Yet it is a mistake to refuse to acknowledge that critical accounting has revealed aspects that had been overlooked by modern accounting, thereby contributing to the field of accounting as a whole. By discussing the conceptual view, that is, the ideology, that critical accounting envisions, this paper aims to identify the aspects that tend to be overlooked in the existing accounting studies. As emphasized in Western critical accounting, what is believed important in that process is the "alternative" understanding. The ideology of critical accounting is underlain by Marx's formula: "They don't know it, but they do it." Some critical accounting theories argue that accounting or the entire accounting system unconsciously rationalizes or justifies companies' capital accumulation and profit seeking. Other theories claim that disclosing financial statements or the interests of companies as such comprises a surreptitious means of rationalizing or justifying corporate control. In any case, these theories seem to define accounting by examining in one way or another discourses arising from the phenomenon of accounting. It is, however, impracticable to study all theories of critical accounting in this analysis. Instead, this paper reviews the historic trend of critical accounting, thereby identifying the ideology of critical accounting and examining the ideological concepts of accounting. By studying the transition of critical accounting theories over generations of scholars, specifically the transition from the Miyagami theory to the Tsumori theory and to the Yamaji theory, this paper intends to organize what has been drawn from the ideology of critical accounting. | |||||
書誌情報 |
桃山学院大学経済経営論集 en : St. Andrew's University economic and business review 巻 53, 号 4, p. 7-43, 発行日 2012-03-30 |
|||||
出版者 | ||||||
出版者 | 桃山学院大学 | |||||
ISSN | ||||||
収録物識別子タイプ | ISSN | |||||
収録物識別子 | 02869721 | |||||
書誌レコードID | ||||||
収録物識別子タイプ | NCID | |||||
収録物識別子 | AN00240555 | |||||
論文ID(NAID) | ||||||
関連タイプ | isIdenticalTo | |||||
識別子タイプ | NAID | |||||
関連識別子 | 110009895501 | |||||
著者版フラグ | ||||||
出版タイプ | VoR | |||||
出版タイプResource | http://purl.org/coar/version/c_970fb48d4fbd8a85 |