{"created":"2023-06-19T12:16:30.765345+00:00","id":1197,"links":{},"metadata":{"_buckets":{"deposit":"69038e5f-5587-4e54-bbf3-10037af6552d"},"_deposit":{"created_by":3,"id":"1197","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"1197"},"status":"published"},"_oai":{"id":"oai:hachinohe-hachitan.repo.nii.ac.jp:00001197","sets":["248:371"]},"author_link":["1665"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2018-12-21","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"57","bibliographicPageEnd":"30","bibliographicPageStart":"21","bibliographic_titles":[{"bibliographic_title":"八戸学院大学紀要"}]}]},"item_10002_description_6":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"大学教育において、簿記会計教育ほど検定試験や資格試験が大きく影響する分野は無い。このことは学生の学習のモチベーション維持や明確な目標設定として望ましい一方、その教育上の弊害もある。簿記教育は重要であるが、過度に検定が重視されるなら、会計学のイメージは簿記検定試験のイメージとして形成される可能性がある。学生のニーズを満たすことに教育の重点が置かれる昨今、教育現場の考える人材像と企業社会の求める人材像とのミスマッチを踏まえ、個々の学生の短期的学習目標と、大学においては本来何を教育すべきかという課題は明確に峻別されねばならない。","subitem_description_type":"Other"}]},"item_10002_select_24":{"attribute_name":"論文種別","attribute_value_mlt":[{"subitem_select_item":"研究ノート"}]},"item_10002_select_25":{"attribute_name":"学部学科","attribute_value_mlt":[{"subitem_select_item":"地域経営学部地域経営学科"}]},"item_10002_select_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_select_item":"八戸学院大学"}]},"item_10002_select_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_select_item":"2187-8102"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"長谷川, 美千留"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2018-12-21"}],"displaytype":"simple","filename":"八戸学院大学紀要第57号0002.pdf","filesize":[{"value":"302.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"PDF(本文)","url":"https://hachinohe-hachitan.repo.nii.ac.jp/record/1197/files/八戸学院大学紀要第57号0002.pdf"},"version_id":"86a586dd-49d4-4916-9ea9-91ab3d3ea999"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"簿記","subitem_subject_scheme":"Other"},{"subitem_subject":"会計教育","subitem_subject_scheme":"Other"},{"subitem_subject":"bookkeeping","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"accounting education","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":"簿記会計教育に関する一考察","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"簿記会計教育に関する一考察"},{"subitem_title":"A Study of Bookkeeping and Accounting Education","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"3","path":["371"],"pubdate":{"attribute_name":"公開日","attribute_value":"2018-12-21"},"publish_date":"2018-12-21","publish_status":"0","recid":"1197","relation_version_is_last":true,"title":["簿記会計教育に関する一考察"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T12:24:07.878305+00:00"}