{"created":"2024-10-08T06:50:45.502666+00:00","id":2000890,"links":{},"metadata":{"_buckets":{"deposit":"468ce517-7488-44ba-bbdf-ee9a89c39a0c"},"_deposit":{"created_by":7,"id":"2000890","owner":"7","owners":[7],"pid":{"revision_id":0,"type":"depid","value":"2000890"},"status":"published"},"_oai":{"id":"oai:ocu-omu.repo.nii.ac.jp:02000890","sets":["1623632832836:1721264204516","1721185054892:1721288070644:1721375908579:1721376389700"]},"author_link":[],"item_1617186331708":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"金融危機後のIASBの変化 : 2つの正統性の視点から","subitem_title_language":"ja"},{"subitem_title":"キンユウ キキゴ ノ IASB ノ ヘンカ フタツ ノ セイトウセイ ノ シテン カラ","subitem_title_language":"ja-Kana"}]},"item_1617186385884":{"attribute_name":"その他のタイトル","attribute_value_mlt":[{"subitem_alternative_title":"Changes in the IASB following the Financial Crisis : The Perspectives of 2 Legitimacies","subitem_alternative_title_language":"en"}]},"item_1617186419668":{"attribute_name":"作成者","attribute_type":"creator","attribute_value_mlt":[{"creatorAffiliations":[{"affiliationNames":[{"affiliationName":"愛知淑徳大学","affiliationNameLang":"ja"}]}],"creatorNames":[{"creatorName":"森, 洵太","creatorNameLang":"ja"},{"creatorName":"モリ, ジュンタ","creatorNameLang":"ja-Kana"},{"creatorName":"Mori, Junta","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"jmori","nameIdentifierScheme":"RESEARCHMAP","nameIdentifierURI":"https://researchmap.jp/jmori"}]}]},"item_1617186499011":{"attribute_name":"権利情報","attribute_value_mlt":[{"subitem_rights":"本誌に掲載された論文等を著書等に収録される場合には、事前に経営学会の承諾を得てください。","subitem_rights_language":"ja"}]},"item_1617186609386":{"attribute_name":"主題","attribute_value_mlt":[{"subitem_subject":"国際機構","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"EU","subitem_subject_language":"en","subitem_subject_scheme":"Other"},{"subitem_subject":"デュー・プロセス","subitem_subject_language":"ja","subitem_subject_scheme":"Other"},{"subitem_subject":"IFRS","subitem_subject_language":"en","subitem_subject_scheme":"Other"}]},"item_1617186626617":{"attribute_name":"内容記述","attribute_value_mlt":[{"subitem_description":"1 問題の所在 : 2008年に生じた世界的金融危機において、IASB(International Accounting Standards Board : 国際会計基準審議会)はIAS39号およびIFRS7号について、デュー・プロセスを経ずに改訂を行った。このことが IASBの正統性を棄損したことは、森(2015)で検討したとおりである。……","subitem_description_language":"ja","subitem_description_type":"Abstract"},{"subitem_description":"Several changes in the International Accounting Standards Board (IASB) are evident since the 2008 financial crisis. For example, on the organizational front,the IASB built a mechanism with the involvement of numerous stakeholders (groups), while on the procedural front, its stance emphasizes due process. On the other hand, its retreat from insistence on the application of fair value accounting is evident. This study takes two legitimacies employed in previous EU-related research as its analytical perspective. Since the financial crisis, the IASB retreated from its original claims and is moving its central focus of standards development to coordination with various countries and groups. As the number of concerned groups expands, the IASB encountered prolonged standards development, with a resulting risk of reduced output in terms of its legitimacy. That is to say, the IASB may potentially fall into the same dilemma as the EU.","subitem_description_language":"en","subitem_description_type":"Abstract"}]},"item_1617186643794":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"大阪市立大学経営学会","subitem_publisher_language":"ja"}]},"item_1617186819068":{"attribute_name":"identifier_registration","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.24544/ocu.20190612-002","subitem_identifier_reg_type":"JaLC"}]},"item_1617186920753":{"attribute_name":"収録物識別子","attribute_value_mlt":[{"subitem_source_identifier":"0451-5986","subitem_source_identifier_type":"ISSN"}]},"item_1617187056579":{"attribute_name":"bibliographic_information","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2019-05-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"1","bibliographicPageEnd":"70","bibliographicPageStart":"57","bibliographicVolumeNumber":"70","bibliographic_titles":[{"bibliographic_title":"経営研究","bibliographic_titleLang":"ja"},{"bibliographic_title":"The Business Review","bibliographic_titleLang":"en"}]}]},"item_1617258105262":{"attribute_name":"item_1617258105262","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_1617265215918":{"attribute_name":"出版タイプ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_1617353299429":{"attribute_name":"関連情報","attribute_value_mlt":[{"subitem_relation_type_id":{"subitem_relation_type_id_text":"AN00069015","subitem_relation_type_select":"NCID"}}]},"item_1722232185104":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2019-06-12"}],"displaytype":"detail","filename":"04515986-70-1-57.pdf","filesize":[{"value":"2.0 MB"}],"format":"application/pdf","mimetype":"application/pdf","url":{"label":"本文","objectType":"fulltext","url":"https://ocu-omu.repo.nii.ac.jp/record/2000890/files/04515986-70-1-57.pdf"},"version_id":"cf8c080d-3291-4935-9c68-214b6b7b9319"}]},"item_1722577087681":{"attribute_name":"記事種別等","attribute_value_mlt":[{"subitem_description":"論文 = Article","subitem_description_language":"ja","subitem_description_type":"Other"}]},"item_1725590125188":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_title":"金融危機後のIASBの変化 : 2つの正統性の視点から","item_type_id":"40002","owner":"7","path":["1721376389700","1721264204516"],"pubdate":{"attribute_name":"PubDate","attribute_value":"2019-06-12"},"publish_date":"2019-06-12","publish_status":"0","recid":"2000890","relation_version_is_last":true,"title":["金融危機後のIASBの変化 : 2つの正統性の視点から"],"weko_creator_id":"7","weko_shared_id":-1},"updated":"2024-10-08T06:50:59.489367+00:00"}