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Development of International Accounting Education for Global Accounting Profession

Research Project

Project/Area Number 15K03806
Research Category

Grant-in-Aid for Scientific Research (C)

Allocation TypeMulti-year Fund
Section一般
Research Field Accounting
Research InstitutionKwansei Gakuin University (2016-2018)
Hiroshima Shudo University (2015)

Principal Investigator

SUGAHARA Satoshi  関西学院大学, 商学部, 教授 (40331839)

Project Period (FY) 2015-04-01 – 2019-03-31
Project Status Completed (Fiscal Year 2018)
Budget Amount *help
¥4,550,000 (Direct Cost: ¥3,500,000、Indirect Cost: ¥1,050,000)
Fiscal Year 2018: ¥1,430,000 (Direct Cost: ¥1,100,000、Indirect Cost: ¥330,000)
Fiscal Year 2017: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2016: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2015: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords会計教育 / 国際会計教育基準 / アクティブラーニング / 専門的判断力 / 文化的差異 / ゲームベースドラーニング / 経験学習 / IFRS教育 / アクティブ・ラーニング / ゲーム・ベースド・ラーニング / イタリア / 専門的判断 / IFRS / 専門家の判断 / 意思決定 / 原則主義アプローチ / ジェネリック・スキル / 国際財務報告基準 / 質的研究 / 量的研究 / ビジネスゲーム
Outline of Final Research Achievements

This study aims to develop a theoretical framework of international accounting education for accounting professions. We also attempt to develop innovative educational materials and programs that allow us to give appropriate trainings to global accounting professions who have sufficient judgement skills and higher cognitive thinking skills. Our primary research outcomes are as follows. First, we successfully developed an innovative accounting teaching material that adopt LEGO simulation game as an active learning approach . Second, using this LEGO teaching material, we also conduct quasi-experiential research to assess the effectiveness of this new teaching pedigogy.

Academic Significance and Societal Importance of the Research Achievements

経済活性化の原動力として競争力のあるグローバル会計人育成は日本でも重要な課題であるが、特に会計教育の分野で論点となるのは、 判断力や問題解決能力などを有する人材開発である。なぜなら原則主義アプローチの下では、詳細な基準が無い状況において、会計専門家としての職業的判断が適切に行使され、且つ、それが世界の会計士が通常行うグローバル水準を満たした判断であることが求められるからである。本研究では、様々な研究アプローチを駆使し、国内外のIFRS教育や専門的判断力を養成する教育と効果を調査し、結論として、日本の社会に適合した教育方法で、且つ、グローバル社会に求められる会計人の育成方法を構築し提案する。

Report

(5 results)
  • 2018 Annual Research Report   Final Research Report ( PDF )
  • 2017 Research-status Report
  • 2016 Research-status Report
  • 2015 Research-status Report
  • Research Products

    (27 results)

All 2019 2018 2017 2016 2015 Other

All Int'l Joint Research (5 results) Journal Article (14 results) (of which Int'l Joint Research: 3 results,  Peer Reviewed: 8 results,  Acknowledgement Compliant: 4 results,  Open Access: 1 results) Presentation (7 results) (of which Int'l Joint Research: 3 results) Book (1 results)

  • [Int'l Joint Research] University of Parma/Verona University/Bologna University(Italy)

    • Related Report
      2016 Research-status Report
  • [Int'l Joint Research] Saragza University(Spain)

    • Related Report
      2016 Research-status Report
  • [Int'l Joint Research] Telecome Business Universtiy(France)

    • Related Report
      2016 Research-status Report
  • [Int'l Joint Research] University of Parma(Italy)

    • Related Report
      2015 Research-status Report
  • [Int'l Joint Research] Tashkent Financial Institute(Uzbekistan)

    • Related Report
      2015 Research-status Report
  • [Journal Article] 経済のグローバル化が及ぼす会計への影響と会計教育の役割2019

    • Author(s)
      菅原智
    • Journal Title

      商学論究(関西学院大学商学研究会)

      Volume: 66 Pages: 471-483

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 日本の中小企業における自発的開示-テーマ分析による質的研究- (第12章)2019

    • Author(s)
      菅原智・角ヶ谷典幸
    • Journal Title

      会計制度のパラダイムシフト:経済社会が与える影響、河崎照行編著

      Volume: 12章 Pages: 193-213

    • Related Report
      2018 Annual Research Report
  • [Journal Article] 経験学習としてのゲーム・ベースド・ラーニング(GBL)の効果:マネジメント・ゲームTM(MG)のケース・スタディ2018

    • Author(s)
      菅原智
    • Journal Title

      産業経理

      Volume: 78 Pages: 100-113

    • Related Report
      2018 Annual Research Report
  • [Journal Article] Bring active learning into the accounting classroom2018

    • Author(s)
      Satoshi Sugahara and Steven Dellaportas
    • Journal Title

      Meditari Accountancy Research

      Volume: 26 Issue: 4 Pages: 576-597

    • DOI

      10.1108/medar-01-2017-0109

    • NAID

      120005867690

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] Motivation to Adopt Game-Based Learning (GBL) for Employee Training and Development: A Case Study2018

    • Author(s)
      Satoshi Sugahara
    • Journal Title

      Journal of Entreprenouship Education

      Volume: 21(4) Pages: 1-12

    • NAID

      120006631215

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 金融負債の公正価値評価-企業の自己の信用リスク変動に関する論点についての考察2018

    • Author(s)
      菅原智
    • Journal Title

      商学論究(関西学院大学商学研究会)

      Volume: 65(3) Pages: 43-66

    • NAID

      120006469542

    • Related Report
      2017 Research-status Report
  • [Journal Article] Accounting Education in Japan2017

    • Author(s)
      Satoshi Sugahara
    • Journal Title

      The Routledge Handbook of Accounting in Asia

      Volume: 1 Pages: 221-233

    • Related Report
      2017 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] The Impact of Social Influence Pressures, Commitment, and Personality on Judgements by Auditors: Evidence from Japan2017

    • Author(s)
      Tsunogaya, N., Sugahara, S. C. Parmod
    • Journal Title

      Journal of International Accounting Research

      Volume: 16(3) Pages: 17-34

    • Related Report
      2017 Research-status Report
    • Peer Reviewed / Int'l Joint Research
  • [Journal Article] 会計体操の学習動機に与える影響に関する研究2016

    • Author(s)
      菅原智、菅尾尚代、 政岡孝宏
    • Journal Title

      会計教育研究

      Volume: 4 Pages: 12-23

    • NAID

      40020957251

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] Judgments of auditors on “principles” versus “guidance” in lease accounting standard: Evidence from Japan2016

    • Author(s)
      Noriyuki Tsunogaya and Satoshi Sugahara
    • Journal Title

      Asian Review of Accounting

      Volume: 24 Pages: 362-386

    • Related Report
      2016 Research-status Report
    • Peer Reviewed
  • [Journal Article] Global convergence of accounting education: an exploratory study of the perceptions of accounting academics in Australia and Japan2016

    • Author(s)
      Satoshi Sugahara and Kim Watty
    • Journal Title

      Asian Review of Accounting

      Volume: 24 Pages: 254-273

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] The effect of body-movement teaching, learning motivation and performance2016

    • Author(s)
      Satoshi Sugahara, Hisayo Sugao, Takahiro Masaoka
    • Journal Title

      Meditari Accountancy Research

      Volume: 24 Pages: 414-437

    • NAID

      40020957251

    • Related Report
      2016 Research-status Report
    • Peer Reviewed / Acknowledgement Compliant
  • [Journal Article] 日本の中小企業会計の自主選択適用に関する税理士の意識調査2016

    • Author(s)
      菅原智、姫艶彦
    • Journal Title

      會計

      Volume: 190 Pages: 222-236

    • Related Report
      2016 Research-status Report
    • Acknowledgement Compliant
  • [Journal Article] 原則主義アプローチの採用からみた今後の会計教育研究の展望2015

    • Author(s)
      菅原智
    • Journal Title

      會計

      Volume: 187 Pages: 24-36

    • NAID

      40020435036

    • Related Report
      2015 Research-status Report
    • Open Access
  • [Presentation] The Effect of Game Based Learning (GBL) as the experiential learning tool for business training: A Case Study of Management Game2018

    • Author(s)
      Satoshi Sugahara
    • Organizer
      British Accounting and Finance Association, Accounting Education Special Interest Group, 2018, Brighton, UK
    • Related Report
      2018 Annual Research Report
  • [Presentation] The Effect of Game Based Learning (GBL) as the experiential learning tool for business training : A Case Study2018

    • Author(s)
      Satoshi Sugahara
    • Organizer
      Accounting and Financial Associaiton of Australia and New Zealand, Accounting Education Special Interest Group, 2018, Aurkland, NZ
    • Related Report
      2018 Annual Research Report
  • [Presentation] 経済のグローバル化と会計教育上のコンフリクト2018

    • Author(s)
      菅原智
    • Organizer
      国際会計研究学会第35回研究大会、統一論題報告、中部大学、愛知県
    • Related Report
      2018 Annual Research Report
  • [Presentation] A thematic analysis of the voluntary disclosure for SME accounting in Japan2017

    • Author(s)
      Satoshi Sugahara
    • Organizer
      American Accounting Association Annual Meeting
    • Related Report
      2017 Research-status Report
    • Int'l Joint Research
  • [Presentation] An Empirical Evidence of the Voluntary Disclosure for the SMEs Accounting in Japan: Professional Tax Accountants’ Perspective2016

    • Author(s)
      Satoshi Sugahara
    • Organizer
      Meditari Accountancy Research Conference
    • Place of Presentation
      Johannesburg, South Africa
    • Year and Date
      2016-06-30
    • Related Report
      2016 Research-status Report
    • Int'l Joint Research
  • [Presentation] 会計の学習意欲を高めるアクティブ・ラーニング2015

    • Author(s)
      菅原智
    • Organizer
      日本会計教育学会、第7回全国大会
    • Place of Presentation
      名護、日本
    • Year and Date
      2015-11-28
    • Related Report
      2015 Research-status Report
  • [Presentation] Bring Active Learning into the Accounting Classroom2015

    • Author(s)
      菅原智
    • Organizer
      Meditari Accountancy Research European Conference 2015
    • Place of Presentation
      Forli, Italy
    • Year and Date
      2015-07-20
    • Related Report
      2015 Research-status Report
    • Int'l Joint Research
  • [Book] Value Creation in Management Accounting and Strategic management: An Integrated Approach, Innovation, Entrepreneurship, Management Series2017

    • Author(s)
      Satoshi Sugahara, Nabyla Daidj, Sumitaka Ushio
    • Total Pages
      162
    • Publisher
      Wiley
    • Related Report
      2017 Research-status Report

URL: 

Published: 2015-04-16   Modified: 2020-03-30  

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