{"created":"2023-06-20T15:54:48.710428+00:00","id":1356,"links":{},"metadata":{"_buckets":{"deposit":"92861cc1-8993-4c83-b74f-1d954c490bf6"},"_deposit":{"created_by":2,"id":"1356","owners":[2],"pid":{"revision_id":0,"type":"depid","value":"1356"},"status":"published"},"_oai":{"id":"oai:jin-ai.repo.nii.ac.jp:00001356","sets":["14:84"]},"author_link":["3687","3688"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2021-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"53","bibliographicPageEnd":"6","bibliographicPageStart":"1","bibliographic_titles":[{"bibliographic_title":"仁愛女子短期大学研究紀要"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"会計を(言語を含む)広く「記号」の一つとみて、<意味とは何か>という古くて新しい問題に対し、<意味場>に焦点を当て、会計記号論の立場から意味研究の方法について考察を試みた。会計は、ある企業におけるある商品と貨幣との交換の場面を「取引」ととらえ、そこでの取引金額(貨幣金額)を語るというかたちで表現する。ここで、貨幣の<価値(意味)>が「交換価格」(取引金額)であるとするならば、会計はその取引金額としての<価値>を「勘定科目」を用いて語っていることになる。このような見方からすると、「勘定科目」のリストは(会計という「言語記号」圏で経済行為と結びつく)<意味>(あるいは<意味>)のリストとみることができる。そして、そのように考えることが可能であるならば、ここに、我々は、会計(記録)によって、<意味>のリストを手に入れたことになる。そこで、会計意味論の新解釈として、会計記録から「金額」を捨象し(評価・測定はいったん考察の対象から外し)、「勘定科目」の<意味>に注目して考察を進めることを「会計意味論」の研究領域の一つに加えることにした。会計意味論が<意味>を直接扱うことができることで、ここでの考察方法が、他の学問領域の意味研究に貢献することが期待される。","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.57426/00001350","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"仁愛女子短期大学"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"09138587","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":"大西, 新吾"},{"creatorName":"オオニシ, シンゴ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"3687","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"ONISHI, Shingo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"3688","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":"2022-10-27"}],"displaytype":"detail","filename":"vol53_p1-6.pdf","filesize":[{"value":"1.0 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"vol53_p1-6.pdf","url":"https://jin-ai.repo.nii.ac.jp/record/1356/files/vol53_p1-6.pdf"},"version_id":"a4884a3e-3137-41f9-83dc-930f4dce4957"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"意味","subitem_subject_scheme":"Other"},{"subitem_subject":"価値","subitem_subject_scheme":"Other"},{"subitem_subject":"意味","subitem_subject_scheme":"Other"},{"subitem_subject":"場","subitem_subject_scheme":"Other"},{"subitem_subject":"意味のリスト 格関係","subitem_subject_scheme":"Other"},{"subitem_subject":"意味空間","subitem_subject_scheme":"Other"},{"subitem_subject":"意味の骨格","subitem_subject_scheme":"Other"},{"subitem_subject":"(valeur)｜(semantic field)","subitem_subject_language":"en","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":"意味論の方法-会計記号論からの一提言-","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"意味論の方法-会計記号論からの一提言-"},{"subitem_title":"A Method of Semantics-A Suggestion Made by Accounting Semiotics -","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"2","path":["84"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-06-03"},"publish_date":"2022-06-03","publish_status":"0","recid":"1356","relation_version_is_last":true,"title":["意味論の方法-会計記号論からの一提言-"],"weko_creator_id":"2","weko_shared_id":2},"updated":"2023-06-20T16:10:28.546239+00:00"}