{"created":"2023-05-15T13:16:45.107506+00:00","id":112,"links":{},"metadata":{"_buckets":{"deposit":"0c4b80e3-40f2-45e9-b4d1-0d970c1b7520"},"_deposit":{"created_by":14,"id":"112","owners":[14],"pid":{"revision_id":0,"type":"depid","value":"112"},"status":"published"},"_oai":{"id":"oai:tou.repo.nii.ac.jp:00000112","sets":["1:12"]},"author_link":["304","305","306","307"],"control_number":"112","item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2022-03-31","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"128","bibliographicPageStart":"113","bibliographic_titles":[{"bibliographic_title":"東京通信大学紀要 第4号"},{"bibliographic_title":"Journal of Tokyo Online University No,4","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"A chartered tax accountant's office is managed on a daily basis under the supervision of a certified public tax accountant. However, despite the fact with tax returns for individuals and financial statements for corporations, the office organization and the structure of daily operations are not well known.\nIn this paper, the organization and structure of a certified tax accountant office and the duties of the office staff will be clarified. Tax accountant's offices are a flat structure organization, which is different from that of a general company. This paper clarifies how the staff members are involved the day-to-day operations in the flat organization and how staffs carry out the duties, which consist of tacit and explicit knowledge.","subitem_description_type":"Abstract"}]},"item_10002_identifier_registration":{"attribute_name":"ID登録","attribute_value_mlt":[{"subitem_identifier_reg_text":"10.34340/00000088","subitem_identifier_reg_type":"JaLC"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"東京通信大学"},{"subitem_publisher":"Tokyo Online University"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"2434-6934","subitem_source_identifier_type":"ISSN"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"川嶋, 啓右","creatorNameLang":"ja"},{"creatorName":"カワシマ, ケイスケ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"304","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"那須, 清吾","creatorNameLang":"ja"},{"creatorName":"ナス, セイゴ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"305","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Kawashima, Keisuke","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"306","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"Nasu, Seigo","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"307","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2022-07-11"}],"displaytype":"detail","filename":"03-08_論文-川嶋.pdf","filesize":[{"value":"3.5 MB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"03-08_論文-川嶋","url":"https://tou.repo.nii.ac.jp/record/112/files/03-08_論文-川嶋.pdf"},"version_id":"86d25973-5162-4c16-90b4-1b475cc87764"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"職務","subitem_subject_scheme":"Other"},{"subitem_subject":"税理士","subitem_subject_scheme":"Other"},{"subitem_subject":"税理士事務所","subitem_subject_scheme":"Other"},{"subitem_subject":"暗黙知","subitem_subject_scheme":"Other"},{"subitem_subject":"形式知","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":"税理士事務所の形態と職務の遂行 ―税理士事務所職員の暗黙知と形式知―","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"税理士事務所の形態と職務の遂行 ―税理士事務所職員の暗黙知と形式知―","subitem_title_language":"ja"},{"subitem_title":"Organizational Structure of Tax Accountant Office: Tacit and Explicit Knowledge with Daily Operation by Staff Members","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"14","path":["12"],"pubdate":{"attribute_name":"公開日","attribute_value":"2022-07-11"},"publish_date":"2022-07-11","publish_status":"0","recid":"112","relation_version_is_last":true,"title":["税理士事務所の形態と職務の遂行 ―税理士事務所職員の暗黙知と形式知―"],"weko_creator_id":"14","weko_shared_id":-1},"updated":"2023-07-26T03:28:20.942680+00:00"}