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日本代购-近代会計と複式簿記 [ 土方久 ]
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日本代购-土方久 税務経理協会キンダイ カイケイ ト フクシキ ボキ ヒジカタ,ヒサシ 発行年月:2003年04月28日 予約締切日:2003年04月21日 ページ数:210p サイズ:単行本 ISBN:9784419041854 土方久(ヒジカタヒサシ) 1942(昭和17)年5月福岡県久留米市に生まれる。1966(昭和41)年3月関西学院大学商学部卒業。1968(昭和43)年3月神戸大学大学院経営学研究科修士課程修了。1971(昭和46)年3月同博士課程単位取得退学。1987(昭和62)年9月同博士号取得(経営学博士)。1968(昭和43)年4月西南学院大学商学部助手。1971(昭和46)年4月同講師。1973(昭和48)年4月同助教授。1979(昭和54)年4月同教授、現在に至る。1982(昭和57)年6月日本会計研究学会太田賞受賞(本データはこの書籍が刊行された当時に掲載されていたものです) 第1部 複式簿記と近代会計の生成(勘定記録の生成と複式簿記/ネーデルラントの簿記(書)と近代会計ー16〜17世紀前半を中心にして/17ー19世紀イギリスにおける会計の展開 ほか)/第2部 近代会計の理論形成(Hatfield会計学の現代性ークリーン・サープラス問題をめぐって/簿記論から会計理論への展開ーPatonの簿記論と持分概念/Littletonの会計理論ー原価主義会計論の2つの潮流とA.C.Littleton ほか)/第3部 現代会計の制度展開(FASBの会計フレームワークーSFAC第7号の今日的意味/国際会計基準の概念フレームワークー会計上の認識規準を中心として/米国公会計制度の動向ーGASBの報告書を中心として ほか) 複式簿記と「近代会計」との関わり、はては「現代会計」との関わりを多面的に検討しようとするのが本書の目的、研究の目的である。 本 ビジネス・経済・就職 経理 会計学 ビジネス・経済・就職 経理 簿記 ビジネス・経済・就職 簿記検定 ビジネス・経済・就職 経営 経営戦略・管理 資格・検定 ビジネス関係資格 簿記検定
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