{"created":"2024-09-20T08:08:45.656058+00:00","id":2000201,"links":{},"metadata":{"_buckets":{"deposit":"905d3b33-2ecd-4d80-94d3-35fa6214bbd0"},"_deposit":{"created_by":18,"id":"2000201","owner":"18","owners":[18],"pid":{"revision_id":0,"type":"depid","value":"2000201"},"status":"published"},"_oai":{"id":"oai:matsumoto-u.repo.nii.ac.jp:02000201","sets":["2:1726193381592"]},"author_link":[],"control_number":"2000201","item_2_biblio_info_7":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2024-08-20","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"25","bibliographicPageEnd":"23","bibliographicPageStart":"17","bibliographic_titles":[{"bibliographic_title":"地域総合研究","bibliographic_titleLang":"ja"}]}]},"item_2_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"2024年3月、筆者は松本大学松商短期大学部との交流協定締結校である中国嶺南師範学院において、日本式簿記に関する2科目の集中講義を担当した。当該集中講義では、限られた期間内で学修効果を最大限に高めることを目的として、能動的・参加型の簿記学修を試行した。\n本稿はその内容を報告するとともに、日中両国における簿記教育のさらなる発展に資するための考察を加えるものである。期末試験終了後に実施したアンケート調査にもとづき、効果の検証および課題の検討を行った結果、本邦での簿記教育にも生かすことができる示唆を得た一方で、両国が採用する経済体制や会計実務の相違に起因する諸課題も認識された。","subitem_description_type":"Abstract"}]},"item_2_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"松本大学・松本大学松商短期大学部　松本大学地域総合研究センター"}]},"item_2_source_id_11":{"attribute_name":"item_2_source_id_11","attribute_value_mlt":[{"subitem_source_identifier":"AA11589709","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"上田, 敬"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_access","date":[{"dateType":"Available","dateValue":"2024-09-25"}],"filename":"matsu_chiiki_25-03.pdf","filesize":[{"value":"2.5 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"url":"https://matsumoto-u.repo.nii.ac.jp/record/2000201/files/matsu_chiiki_25-03.pdf"},"version_id":"1a61a896-c90d-481d-ae6e-fe0b3094367a"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"アクティブ・ラーニング","subitem_subject_scheme":"Other"},{"subitem_subject":"資本主義経済","subitem_subject_scheme":"Other"},{"subitem_subject":"社会主義市場経済","subitem_subject_scheme":"Other"},{"subitem_subject":"発生主義会計","subitem_subject_scheme":"Other"},{"subitem_subject":"発票主義会計","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"item_resource_type","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"中華人民共和国における日本式簿記教育の実践と課題","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"中華人民共和国における日本式簿記教育の実践と課題","subitem_title_language":"ja"},{"subitem_title":"The Practice and the Challenges of Japanese-style Bookkeeping Education in China","subitem_title_language":"en"}]},"item_type_id":"2","owner":"18","path":["1726193381592"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2024-09-23"},"publish_date":"2024-09-23","publish_status":"0","recid":"2000201","relation_version_is_last":true,"title":["中華人民共和国における日本式簿記教育の実践と課題"],"weko_creator_id":"18","weko_shared_id":-1},"updated":"2024-09-24T06:36:43.630665+00:00"}