{"created":"2023-06-19T09:48:42.971049+00:00","id":269,"links":{},"metadata":{"_buckets":{"deposit":"24a8adca-aebc-4f3d-9418-a29ac78bb9c6"},"_deposit":{"created_by":3,"id":"269","owners":[3],"pid":{"revision_id":0,"type":"depid","value":"269"},"status":"published"},"_oai":{"id":"oai:urawa.repo.nii.ac.jp:00000269","sets":["53:59"]},"author_link":["1066","1067","1068"],"item_1_alternative_title_5":{"attribute_name":"論文名よみ","attribute_value_mlt":[{"subitem_alternative_title":"エイコク ボキ シ ト インピン ボキ ショ"}]},"item_1_biblio_info_14":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2004-12","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"33","bibliographicPageEnd":"42","bibliographicPageStart":"25","bibliographic_titles":[{"bibliographic_title":"浦和論叢"}]}]},"item_1_creator_7":{"attribute_name":"著者名よみ","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"ヨシザワ, エイイチ"}],"nameIdentifiers":[{}]}]},"item_1_description_1":{"attribute_name":"ページ属性","attribute_value_mlt":[{"subitem_description":"P(論文)","subitem_description_type":"Other"}]},"item_1_description_12":{"attribute_name":"抄録(英)","attribute_value_mlt":[{"subitem_description":"The first exposition of the subject was issued in Venice 1494. The book is titled Summa de Arithmetica Geometria Proportioni et Proportionalita. The well known Luca Pacioli's Summa, of which many copies have survived includes a section on double entry bookkeeping as practiced in Venice. The year 1543 was an eventful one in the history of bookkeeping, for it saw the introduction of Paciolo's work into three countries, translations of the De Computis appearing almost at the same time in Dutch, French, and English. Of the first tow we mentioned that a work by Jan Ympyn Christoffels in Dutch appeared at Antwerp in 1543, and a French translation of it the same year, which also marked the introduction of Italian methods into England. The English translation of Paciolo also appeared in England in 1543. It was written by Hugh Oldcastle, a teacher of arithmetic, and is the first treatise on bookkeeping in language of which we possess any record. No original copy of Oldcastle's work is, unfortunately, known on exist, and our knowledge of it is derived from a reprint issued in 1588 by John Mellis, who describes himself as a \"Scholemaister.\" In 1547 a work appeared in London with the title of : \"A notable and very excellent work, expressyng and declaryng the maner forme how to kepe a boke of accomptes or reconynges, &c.\"This is an English translation of Jan Ympyn's work. James Peele, teacher and clerk at Christ's Hospital, wrote the oldest English bookkeeping texts which survive intact. The first, The maner and fourme how to kepe a perfecte reconyng 1553 was in the tradition of Pacioli, though Peele added instructions for keeping ledger accounts and used more illustrative entries. The Pathe-way to perfectness 1569, a larger work in the form of a diologue between teacher and student, included detailed instructions for ledger closings. Peele's second book and John Weddington's Breffe Instruction 1567 contain the first English departures from the Italian tradition of double entry. In the future, a certain level of standadization of Bookkeeping history will become necessary in Japanese junior colleges to promote Bookkeeping education.","subitem_description_type":"Other"}]},"item_1_source_id_13":{"attribute_name":"雑誌書誌ID","attribute_value_mlt":[{"subitem_source_identifier":"AN10049116","subitem_source_identifier_type":"NCID"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"吉澤, 英一"}],"nameIdentifiers":[{}]},{"creatorNames":[{"creatorName":"Yoshizawa, Eiichi","creatorNameLang":"en"}],"nameIdentifiers":[{}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2004-12-01"}],"displaytype":"detail","filename":"urawaronso_033_025-042.pdf","filesize":[{"value":"332.8 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"url":"https://urawa.repo.nii.ac.jp/record/269/files/urawaronso_033_025-042.pdf"},"version_id":"e5240f8a-c372-4eb1-8f6c-fd63380cb4d1"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"16世紀","subitem_subject_scheme":"Other"},{"subitem_subject":"英国簿記史","subitem_subject_scheme":"Other"},{"subitem_subject":"インピン簿記書","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":"英国簿記史とインピン『簿記書』","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"英国簿記史とインピン『簿記書』"},{"subitem_title":"The England Bookkeeping History and Ympyn's Bookkeeping","subitem_title_language":"en"}]},"item_type_id":"1","owner":"3","path":["59"],"pubdate":{"attribute_name":"公開日","attribute_value":"2004-12-01"},"publish_date":"2004-12-01","publish_status":"0","recid":"269","relation_version_is_last":true,"title":["英国簿記史とインピン『簿記書』"],"weko_creator_id":"3","weko_shared_id":-1},"updated":"2023-06-19T10:00:35.359973+00:00"}