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The Foundation of Indonesian Accounting Education through Transfer of Education Technology

Research Project

Project/Area Number 17H04571
Research Category

Grant-in-Aid for Scientific Research (B)

Allocation TypeSingle-year Grants
Section海外学術
Research Field Sociology of education
Research InstitutionKansai University (2018-2020)
Osaka Sangyo University (2017)

Principal Investigator

SAITO Masako  関西大学, 総合情報学部, 教授 (00434788)

Co-Investigator(Kenkyū-buntansha) 河合 由佳理  駒澤大学, 経営学部, 教授 (20584501)
譚 鵬  中部大学, 経営情報学部, 講師 (70632280)
Project Period (FY) 2017-04-01 – 2021-03-31
Project Status Completed (Fiscal Year 2020)
Budget Amount *help
¥4,290,000 (Direct Cost: ¥3,300,000、Indirect Cost: ¥990,000)
Fiscal Year 2020: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2019: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2018: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Fiscal Year 2017: ¥1,040,000 (Direct Cost: ¥800,000、Indirect Cost: ¥240,000)
Keywords国際会計 / 会計教育 / グローバル人材育成 / インドネシア / 地域研究 / 学術貢献 / 国際共同研究 / 教材開発 / 教育技術
Outline of Final Research Achievements

The final target of this research is to contribute through international collaborative activities between Japanese and Indonesian researchers to foster the global business persons with accounting knowledge and skill. In this research, we mainly got three outcomes as follows:(1) to enforce the field studies in Indonesia and Japan for understanding the current state of learning comprehension and the environmental factors of accounting students, (2) to develop the draft of confirmation examinations and educational materials for the measurement of the achieved level of the first-year accounting students, based on the analysis of our joint field studies, and (3) to make a test installation of the draft for Japanese class, to apply the revised version for Indonesian class and to verify the effectiveness.

Academic Significance and Societal Importance of the Research Achievements

本研究を通じて得られた成果の学術的意義は、経済活動に欠かせない人材育成に向け、日本、インドネシアの両国研究者が相互に会計教育の問題点を共有し、協働で課題解決に取り組むことで、大学生の簿記・会計の技能やスキル向上を目指す点にある。次世代のグローバル人材育成という共通の課題に対する教育技術移転アプローチを採用し、国を越えて協働で取り組む会計教育の充実がいかに重要であるかを一連の研究成果は示している。このような新たな学術研究のあり方は、わが国と経済的つながりの深いインドネシアを含むASEAN諸国との互恵的パートナーシップ関係を良好に維持する基盤形成に寄与するきわめて高い社会的意義を有する。

Report

(5 results)
  • 2020 Annual Research Report   Final Research Report ( PDF )
  • 2019 Annual Research Report
  • 2018 Annual Research Report
  • 2017 Annual Research Report
  • Research Products

    (13 results)

All 2021 2020 2018 2017 Other

All Int'l Joint Research (4 results) Journal Article (6 results) (of which Int'l Joint Research: 1 results,  Peer Reviewed: 4 results,  Open Access: 1 results) Presentation (3 results) (of which Int'l Joint Research: 1 results)

  • [Int'l Joint Research] Trisakti University(インドネシア)

    • Related Report
      2020 Annual Research Report
  • [Int'l Joint Research] Trisakti University/University Diam Nuswantoro/University Kristian Satya Wachana (UKSW)(インドネシア)

    • Related Report
      2019 Annual Research Report
  • [Int'l Joint Research] Trisakti University/Dr. Prof. Moestopo University/University Kristian Satya Wachana (UKSW)(インドネシア)

    • Related Report
      2018 Annual Research Report
  • [Int'l Joint Research] Universitas Trisakti/Universitas Panca Bhakti/Universitas Muhammadiyah Yogyakarta(インドネシア)

    • Related Report
      2017 Annual Research Report
  • [Journal Article] The Influence on Ethical Thinking Toward Effective Accounting Education2021

    • Author(s)
      Masako SAITO
    • Journal Title

      Journal of Business and Economics

      Volume: 12 Pages: 1-15

    • Related Report
      2020 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 簿記教材の基本構造に関する一考察2020

    • Author(s)
      譚鵬、齋藤雅子
    • Journal Title

      中部大学経営情報学部論集

      Volume: 34 Pages: 33-44

    • NAID

      40022325679

    • Related Report
      2020 Annual Research Report
  • [Journal Article] 高等教育における簿記学習の現状に関する考察2020

    • Author(s)
      河合由佳理、齋藤雅子
    • Journal Title

      経営学部経営紀要(駒澤大学)

      Volume: 49 Pages: 39-72

    • NAID

      120006824925

    • Related Report
      2019 Annual Research Report
    • Peer Reviewed
  • [Journal Article] 会計人材育成の質的転換に関する考察-インドネシアにおける高等教育政策と国際学術貢献を通じて-2018

    • Author(s)
      齋藤雅子
    • Journal Title

      産業経理

      Volume: 78-1 Pages: 79-89

    • NAID

      40021566397

    • Related Report
      2018 Annual Research Report
  • [Journal Article] わが国の簿記教材に関する傾向分析2018

    • Author(s)
      河合由佳理、齋藤雅子
    • Journal Title

      産研論集(関西学院大学)

      Volume: 46 Pages: 99-108

    • NAID

      120006641082

    • Related Report
      2018 Annual Research Report
    • Peer Reviewed
  • [Journal Article] The Challenge for Accounting Competency Development of Students in Indonesia2017

    • Author(s)
      Masako Saito, Sekar Mayangsari
    • Journal Title

      Proceedings of the 18th Asian Academic Accounting Association Annual Conference 2017 Asian Academic Accounting Association

      Volume: 2017 Pages: 102-112

    • Related Report
      2017 Annual Research Report
    • Peer Reviewed / Open Access / Int'l Joint Research
  • [Presentation] The Impact on Ethical Thinking in Effective Accounting Education2020

    • Author(s)
      SAITO, Masako
    • Organizer
      The 2020 Global Conference on Business and Finance, Honolulu, USA
    • Related Report
      2019 Annual Research Report
    • Int'l Joint Research
  • [Presentation] わが国の簿記教材に関する傾向分析2018

    • Author(s)
      河合由佳理、齋藤雅子
    • Organizer
      日本会計研究学会全国大会
    • Related Report
      2018 Annual Research Report
  • [Presentation] 20世紀における日本の簿記教材の特徴に関する考察2018

    • Author(s)
      譚鵬、齋藤雅子
    • Organizer
      日本会計研究学会関西部会
    • Related Report
      2018 Annual Research Report

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Published: 2017-04-28   Modified: 2022-01-27  

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