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このアイテムの引用には次の識別子を使用してください: http://hdl.handle.net/10087/12344

タイトル: 職業会計人(計理士)制度の確立―雑誌「會計」を通してみた模索―
その他のタイトル: Accountant Professional(Public Accountant)System's Establish:The Process to Perform Seen From Magazine "Accounting"
著者: 後藤, 小百合
Goto, Sayuri
ゴトウ, サユリ
キーワード: 職業会計人
発行日: 2018年12月20日
出版者: 高崎商科大学メディアセンター
引用: 高崎商科大学紀要.33.105-119(2018)
抄録: The main purpose of this paper is to clarify the process to establish of an accounting professional system in Japan. The study approach that is seen from magazine “Accounting” is great important. Because a magazine “Accounting” is only the oldest academic monthly journal that was published in 1917 and we can read them until now. We can know generally information from newspapers but we can know accountants real feelings or their instance at that time from academic Journal. It is very valuable to know for us who live today how they thought and what they aimed for an establish of accountant profession system. Public accountant system connotes an imperfect content. So an amend-campaign of the account system law was started from the next year. The exactly contents and the way of the amend-campaign are a research issue from now on.
URI: http://hdl.handle.net/10087/12344
ISSN: 1347-703X


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