{"created":"2023-06-19T09:16:06.378919+00:00","id":350,"links":{},"metadata":{"_buckets":{"deposit":"206a3e66-cd79-4f96-a702-62f973f67b45"},"_deposit":{"created_by":12,"id":"350","owners":[12],"pid":{"revision_id":0,"type":"depid","value":"350"},"status":"published"},"_oai":{"id":"oai:kaetsu.repo.nii.ac.jp:00000350","sets":["3:73:74"]},"author_link":["652","654","653"],"item_10002_alternative_title_28":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"キョウホウキ ニ オケル ミツイ リョウガエダナ イチマキ ノ カイケイ チョウボ"}]},"item_10002_biblio_info_37":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2016-10-26","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"43","bibliographicPageStart":"21","bibliographicVolumeNumber":"59","bibliographic_titles":[{"bibliographic_title":"嘉悦大学研究論集"}]}]},"item_10002_creator_29":{"attribute_name":"著者名(日)","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"飯野, 幸江"}],"nameIdentifiers":[{}]}]},"item_10002_description_24":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_10002_description_34":{"attribute_name":"抄録(日)","attribute_value_mlt":[{"subitem_description":"　近世日本を代表する商家の一つである三井家は、呉服業と両替業を基幹事業として発展した。その経営組織は、呉服店を中心とする本店一巻、両替店を中心とする両替店一巻にグループ化され、その頂点に統轄機関である大元方が位置するというものであった。本稿では大元方の営業店管理と関連づけながら両替店一巻の会計帳簿である『目録寄』と『三年勘定大録』を考察し、これらの会計帳簿においてどのような会計処理が行われて、どのような会計情報が大元方に報告されていたのかを明らかにすることを試みた。\n　考察を通じて、『目録寄』は両替店一巻の資本と利益をとりまとめた会計帳簿であるが、資本と利益を明らかにするだけではなく投下資本利益率を算定することで、業績評価に有用な会計情報を大元方に提供していたこと、『三年勘定大録』は両替店一巻の3年間の留保利益を明らかにした会計帳簿であり、これによって大元方は両替店一巻の留保利益を確実に吸い上げることができ、大元方の資本蓄積に貢献していたことが明らかになった。両替店一巻の会計帳簿は、単に両替店一巻の財政状態や経営成績としての利益を明らかにしているだけではなく、大元方の営業店管理と密接に結びついて作成されていたのである。","subitem_description_type":"Other"}]},"item_10002_full_name_30":{"attribute_name":"著者名よみ","attribute_value_mlt":[{"nameIdentifiers":[{"nameIdentifier":"653","nameIdentifierScheme":"WEKO"}],"names":[{"name":"イイノ, ユキエ"}]}]},"item_10002_source_id_36":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AA1171228X","subitem_source_identifier_type":"NCID"}]},"item_10002_text_25":{"attribute_name":"記事種別(日)","attribute_value_mlt":[{"subitem_text_value":"研究論文"}]},"item_10002_text_32":{"attribute_name":"著者所属(日)","attribute_value_mlt":[{"subitem_text_value":"嘉悦大学経営経済学部"}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-11-28"}],"displaytype":"detail","filename":"享保期における三井両替店一巻の会計帳簿.pdf","filesize":[{"value":"859.5 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"享保期における三井両替店一巻の会計帳簿","url":"https://kaetsu.repo.nii.ac.jp/record/350/files/享保期における三井両替店一巻の会計帳簿.pdf"},"version_id":"1a64019b-37f8-4bc0-b2b8-cb230df8e495"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"両替店一巻","subitem_subject_scheme":"Other"},{"subitem_subject":"大元方","subitem_subject_scheme":"Other"},{"subitem_subject":"規矩録","subitem_subject_scheme":"Other"},{"subitem_subject":"建書","subitem_subject_scheme":"Other"},{"subitem_subject":"目録寄","subitem_subject_scheme":"Other"},{"subitem_subject":"三年勘定大録","subitem_subject_scheme":"Other"},{"subitem_subject":"元建","subitem_subject_scheme":"Other"},{"subitem_subject":"功納","subitem_subject_scheme":"Other"},{"subitem_subject":"投下資本利益率","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":"享保期における三井両替店一巻の会計帳簿","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"享保期における三井両替店一巻の会計帳簿"},{"subitem_title":"Account Books of Mitsui’s Banking Group in 1720’s","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"12","path":["74"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-11-28"},"publish_date":"2016-11-28","publish_status":"0","recid":"350","relation_version_is_last":true,"title":["享保期における三井両替店一巻の会計帳簿"],"weko_creator_id":"12","weko_shared_id":-1},"updated":"2023-06-19T09:33:44.024679+00:00"}