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マッカーシーモデルの再検討 : その会計学における意義を求めて

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Title: マッカーシーモデルの再検討 : その会計学における意義を求めて
Other Titles: The Reexamination for McCarthy's Model : Seeking for that Implication in Accounting
Authors: 小野, 哲
Authors (alternative): Ono, Tetsu
Issue Date: 27-Dec-2004
Citation: 經營と經濟. vol.84(3), p.225-252; 2004
Abstract: This paper reexamines McCarthy's model in order to seek for that implication in accounting. First, from the viewpoint of technological bases, this paper shows the construction of McCarthy's model and an advantage of that model especially based on the E-R model through the comparison of other data models. Next, characteristics of McCarthy's model based on the E-R model, which were presented in his articles in 1979 and 1982, are explained. Finally, problems of McCarthy's model in the business are grasped, moreover a view of that model's implication in accounting and accountants' knowledge gained from it in the age of IT evolutions are presented.
Keywords: Data Models / E-R model / REA Accounting model
URI: http://hdl.handle.net/10069/6825
ISSN: 02869101
Type: Departmental Bulletin Paper
Appears in Collections:Volume 84, No. 3

Citable URI : http://hdl.handle.net/10069/6825

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