{"@context":{"owl":"http://www.w3.org/2002/07/owl#","bibo":"http://purl.org/ontology/bibo/","foaf":"http://xmlns.com/foaf/0.1/","rdfs":"http://www.w3.org/2000/01/rdf-schema#","prism":"http://prismstandard.org/namespaces/basic/2.0/","cinii":"http://ci.nii.ac.jp/ns/1.0/","dc":"http://purl.org/dc/elements/1.1/","dcterms":"http://purl.org/dc/terms/"},"@id":"https://ci.nii.ac.jp/ncid/BA00356953.json","@graph":[{"@id":"https://ci.nii.ac.jp/ncid/BA00356953#entity","@type":"bibo:Book","foaf:isPrimaryTopicOf":{"@id":"https://ci.nii.ac.jp/ncid/BA00356953.json"},"dc:title":[{"@value":"The Accounting postulates and principles controversy of the 1960s"}],"dc:creator":"compiled and edited by Stephen A. Zeff","dc:publisher":[{"@value":"Garland Pub."}],"dcterms:extent":"1 v. (various pagings)","cinii:size":"24 cm","dc:language":"eng","dc:date":"1982","cinii:ncid":"BA00356953","cinii:ownerCount":"49","foaf:maker":[{"@id":"https://ci.nii.ac.jp/author/DA00365790#entity","@type":"foaf:Person","foaf:name":[{"@value":"Zeff, Stephen A."}]}],"bibo:owner":[{"@id":"https://ci.nii.ac.jp/library/FA001007","@type":"foaf:Organization","foaf:name":"北海道大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hokudai.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA001302","@type":"foaf:Organization","foaf:name":"小樽商科大学 附属図書館","rdfs:seeAlso":{"@id":"https://webopac.ih.otaru-uc.ac.jp/opac/opac_openurl?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA001379","@type":"foaf:Organization","foaf:name":"東北大学 附属図書館","rdfs:seeAlso":{"@id":"http://opac.library.tohoku.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA001594","@type":"foaf:Organization","foaf:name":"福島大学 附属図書館","rdfs:seeAlso":{"@id":"http://www.lib.fukushima-u.ac.jp/opac/opac_openurl?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA001743","@type":"foaf:Organization","foaf:name":"埼玉大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.saitama-u.ac.jp/Main/OpenSearch?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA002010","@type":"foaf:Organization","foaf:name":"一橋大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hit-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA002597","@type":"foaf:Organization","foaf:name":"滋賀大学 附属図書館","rdfs:seeAlso":{"@id":"https://library.shiga-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA002666","@type":"foaf:Organization","foaf:name":"京都大学 経済学部 図書室","rdfs:seeAlso":{"@id":"https://kuline.kulib.kyoto-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA002848","@type":"foaf:Organization","foaf:name":"大阪大学 附属図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.library.osaka-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA002994","@type":"foaf:Organization","foaf:name":"神戸大学 附属図書館 社会科学系図書館","rdfs:seeAlso":{"@id":"https://op.lib.kobe-u.ac.jp/opac/opac_openurl/?rfe_dat=ncid/BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003104","@type":"foaf:Organization","foaf:name":"和歌山大学 教育機構学術情報センター 図書館","rdfs:seeAlso":{"@id":"https://opac.center.wakayama-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003170","@type":"foaf:Organization","foaf:name":"岡山大学 図書館","rdfs:seeAlso":{"@id":"http://webcat.lib.okayama-u.ac.jp/mylimedio/search/search.do?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA012284","@type":"foaf:Organization","foaf:name":"広島大学 図書館 中央図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hiroshima-u.ac.jp/iwjs0027opc/cattab.do?sp_srh_flg=true&tab_num=0&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003283","@type":"foaf:Organization","foaf:name":"山口大学 図書館 総合図書館","rdfs:seeAlso":{"@id":"https://opac.lib.yamaguchi-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003410","@type":"foaf:Organization","foaf:name":"高知大学 学術情報基盤図書館 中央館","rdfs:seeAlso":{"@id":"https://opac.kochi-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&category-mgz=1&category-book=1&annex=all&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003454","@type":"foaf:Organization","foaf:name":"九州大学 中央図書館","rdfs:seeAlso":{"@id":"https://catalog.lib.kyushu-u.ac.jp/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003523","@type":"foaf:Organization","foaf:name":"長崎大学 附属図書館 経済学部分館","rdfs:seeAlso":{"@id":"https://opac.lb.nagasaki-u.ac.jp/mylimedio/search/search.do?target=local&mode=comp&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA003760","@type":"foaf:Organization","foaf:name":"東京都立大学 図書館","rdfs:seeAlso":{"@id":"https://opactmu.lib.tmu.ac.jp/iwjs0013opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA004060","@type":"foaf:Organization","foaf:name":"兵庫県立大学 神戸商科学術情報館","rdfs:seeAlso":{"@id":"https://lib.laic.u-hyogo.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA004311","@type":"foaf:Organization","foaf:name":"北海学園大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.hgu.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA004741","@type":"foaf:Organization","foaf:name":"城西大学 水田記念図書館","rdfs:seeAlso":{"@id":"http://libopac.josai.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA004796","@type":"foaf:Organization","foaf:name":"獨協大学 図書館","rdfs:seeAlso":{"@id":"https://spica.dokkyo.ac.jp/gate?module=search&path=search.do&method=search&searchForm.library=true&searchForm.orderNumber=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA005019","@type":"foaf:Organization","foaf:name":"学習院大学 図書館","rdfs:seeAlso":{"@id":"https://glim-op.glim.gakushuin.ac.jp/webopac/cattab.do?sp_srh_flg=true&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA005289","@type":"foaf:Organization","foaf:name":"駒澤大学 図書館","rdfs:seeAlso":{"@id":"http://wwwopac.komazawa-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA005620","@type":"foaf:Organization","foaf:name":"高千穂大学 図書館"},{"@id":"https://ci.nii.ac.jp/library/FA005642","@type":"foaf:Organization","foaf:name":"拓殖大学 八王子図書館","rdfs:seeAlso":{"@id":"https://opac.lib.takushoku-u.ac.jp/opac/search?target=local&searchmode=complex&autoDetail=true&s_ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA006259","@type":"foaf:Organization","foaf:name":"日本大学 経済学部図書館","rdfs:seeAlso":{"@id":"https://ecolib.nihon-u.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA006270","@type":"foaf:Organization","foaf:name":"日本大学 商学部図書館"},{"@id":"https://ci.nii.ac.jp/library/FA006565","@type":"foaf:Organization","foaf:name":"法政大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.hosei.ac.jp/opac/opac_openurl?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA006623","@type":"foaf:Organization","foaf:name":"武蔵大学 図書館","rdfs:seeAlso":{"@id":"https://opac-u.lib.musashi.ac.jp/iwjs0019opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA006714","@type":"foaf:Organization","foaf:name":"明治学院大学 図書館","rdfs:seeAlso":{"@id":"https://mgopac.meijigakuin.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA006758","@type":"foaf:Organization","foaf:name":"立教大学 図書館","rdfs:seeAlso":{"@id":"https://opac.rikkyo.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA012262","@type":"foaf:Organization","foaf:name":"愛知大学 名古屋図書館","rdfs:seeAlso":{"@id":"https://libopac.aichi-u.ac.jp/iwjs0012opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA017856","@type":"foaf:Organization","foaf:name":"愛知大学 経営総合科学研究所","rdfs:seeAlso":{"@id":"http://white.aichi-u.ac.jp/opac/?ACTION_TYPE=forward_search_result&SLV=0&ENCODE_TYPE=UTF-8&LANG_CODE=JPN&STYPE=2&LOCAL_SEARCH=on&NACSIS_SEARCH=off&S_TARGET_BOOKS=BOOK&S_TARGET_SERIALS=SERIAL&SK_MARCNO=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007251","@type":"foaf:Organization","foaf:name":"愛知工業大学 附属図書館","rdfs:seeAlso":{"@id":"https://opac.aitech.ac.jp/iwjs0007opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007433","@type":"foaf:Organization","foaf:name":"南山大学 ライネルス中央図書館","rdfs:seeAlso":{"@id":"https://lib-opac.jim.nanzan-u.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA012218","@type":"foaf:Organization","foaf:name":"京都産業大学 図書館","rdfs:seeAlso":{"@id":"https://ksucat2.kyoto-su.ac.jp/webopac/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007670","@type":"foaf:Organization","foaf:name":"同志社大学 図書館","rdfs:seeAlso":{"@id":"https://doors.doshisha.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007739","@type":"foaf:Organization","foaf:name":"立命館大学 図書館","rdfs:seeAlso":{"@id":"http://runners.ritsumei.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007750","@type":"foaf:Organization","foaf:name":"龍谷大学 深草図書館","rdfs:seeAlso":{"@id":"https://opac.ryukoku.ac.jp/iwjs0005opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007852","@type":"foaf:Organization","foaf:name":"大阪産業大学 綜合図書館","rdfs:seeAlso":{"@id":"https://library.cnt.osaka-sandai.ac.jp/gate?module=search&path=search&method=search&searchForm.library=true&searchForm.orderNumber=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007896","@type":"foaf:Organization","foaf:name":"大阪商業大学 図書館","rdfs:seeAlso":{"@id":"http://www.lib.daishodai.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA007954","@type":"foaf:Organization","foaf:name":"追手門学院大学 附属図書館","rdfs:seeAlso":{"@id":"https://lib-opac.otemon.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA008083","@type":"foaf:Organization","foaf:name":"摂南大学 図書館","rdfs:seeAlso":{"@id":"https://opac.lib.setsunan.ac.jp/iwjs0021op2/ctlsrh.do?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA008221","@type":"foaf:Organization","foaf:name":"関西学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.kwansei.ac.jp/iwjs0001opc/cattab.do?sp_srh_flg=true&tab_num=0&locale=ja&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA008276","@type":"foaf:Organization","foaf:name":"神戸学院大学 図書館 有瀬館","rdfs:seeAlso":{"@id":"https://library.kobegakuin.ac.jp/iwjs0004opc/ufirdi.do?ufi_target=ctlsrh&ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA008855","@type":"foaf:Organization","foaf:name":"西南学院大学 図書館","rdfs:seeAlso":{"@id":"https://opac.seinan-gu.ac.jp/opac/opac_openurl/?ncid=BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA009111","@type":"foaf:Organization","foaf:name":"鹿児島国際大学 附属図書館","rdfs:seeAlso":{"@id":"http://lbweb.iuk.ac.jp/opc/recordID/catalog.bib/BA00356953"}},{"@id":"https://ci.nii.ac.jp/library/FA014304","@type":"foaf:Organization","foaf:name":"城西国際大学 水田記念図書館","rdfs:seeAlso":{"@id":"https://opac.jiu.ac.jp/opac/opac_openurl/?ncid=BA00356953"}}],"bibo:lccn":["82082493"],"rdfs:seeAlso":[{"@id":"https://lccn.loc.gov/82082493"}],"prism:publicationDate":["1982"],"cinii:note":["Reprint of works originally published 1957-1974","Includes bibliographies"],"dc:subject":["LCC:HF5611","DC19:657/.09/046"],"foaf:topic":[{"@id":"https://ci.nii.ac.jp/books/search?q=Accounting+--+History+--+Addresses%2C+essays%2C+lectures","dc:title":"Accounting -- History -- Addresses, essays, lectures"}],"dcterms:isPartOf":[{"@id":"https://ci.nii.ac.jp/ncid/BA00356909#entity","dc:title":"Accountancy in transition","@type":"bibo:Book"},{"@id":"https://ci.nii.ac.jp/ncid/BA00483087#entity","dc:title":"A Garland series","@type":"bibo:Book"}],"dcterms:hasPart":[{"@id":"urn:isbn:0824053419"}]}]}