{"created":"2023-06-19T09:10:04.139024+00:00","id":1987,"links":{},"metadata":{"_buckets":{"deposit":"b64de724-2120-48e7-a7f6-7629c16ae2a1"},"_deposit":{"created_by":13,"id":"1987","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"1987"},"status":"published"},"_oai":{"id":"oai:shizusan.repo.nii.ac.jp:00001987","sets":["1:6:291:292"]},"author_link":["2823","2824"],"control_number":"1987","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-12-01","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"2","bibliographicPageEnd":"262","bibliographicPageStart":"251","bibliographicVolumeNumber":"28","bibliographic_titles":[{"bibliographic_title":"環境と経営：静岡産業大学論集","bibliographic_titleLang":"ja"},{"bibliographic_title":"ENVIROMENTO AND MANAGEMENT","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"わが国の企業の大半（99.7％）が中小企業である。2019年から新型コロナウイルスが世界的に猛威を振るっている中、中小企業への影響は大きい。中小企業の現状を把握するとともに、中小企業の経営において、会計が果たす役割は大変大きく、中小企業の会計を基に経営者が、自社の状況を数字によって正確に認識できることで、会計で会社が強くなることを期待している。","subitem_description_type":"Abstract"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"石垣, 美佳"},{"creatorName":"イシガキ, ミカ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Mika, Ishigaki","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2023-02-08"}],"displaytype":"detail","filename":"10_石垣美佳_251262.pdf","filesize":[{"value":"893.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"10_石垣美佳_251262","url":"https://shizusan.repo.nii.ac.jp/record/1987/files/10_石垣美佳_251262.pdf"},"version_id":"aefe98ac-524e-4597-b9b5-d1af8504a38c"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"中小企業、中小企業会計、中小指針、中小会計要領","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":"中小企業における会計の現状と課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中小企業における会計の現状と課題","subitem_title_language":"ja"},{"subitem_title":"Current Status and Challenges of Accounting in SME","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["292"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2023-02-08"},"publish_date":"2023-02-08","publish_status":"0","recid":"1987","relation_version_is_last":true,"title":["中小企業における会計の現状と課題"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2024-02-22T01:34:15.248418+00:00"}