International Comparative Study for the Development of Accounting Education

• Project/Area Number: 22402053
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 海外学術
• Research Field: Sociology of education
• Research Institution: Osaka Sangyo University
• Principal Investigator: SAITO Masako 大阪産業大学, 経営学部, 准教授 (00434788)
• Co-Investigator(Kenkyū-buntansha): HIRAMATSU Kazuo 関西学院大学, 商学部, 教授 (40098364)
• Project Period (FY): 2010-04-01 – 2014-03-31
• Project Status: Completed (Fiscal Year 2013)
• Budget Amount: ¥5,850,000 (Direct Cost: ¥4,500,000、Indirect Cost: ¥1,350,000); Fiscal Year 2013: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2012: ¥650,000 (Direct Cost: ¥500,000、Indirect Cost: ¥150,000); Fiscal Year 2011: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000); Fiscal Year 2010: ¥2,470,000 (Direct Cost: ¥1,900,000、Indirect Cost: ¥570,000)
• Keywords: 会計教育 / 国際会計 / IFRS / 国際会計基準 / 国際情報交換 / アドブション / アドプション

Research Abstract

The outcome of this research is that we studied for the future model of accounting education for IFRS in Japan, by understanding the trend and finding the issues through the field survey at universities in severral countries. The overseas countries for our investigation in this research are United States of America, Brazil, Indonesia, China and Korea.

Research Products

• [Journal Article] Students' Motivation to Study Accounting Subjects : Difference Between Japan and Indonesia (2013)
  • Author(s): Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
  • Journal Title: Journal of Modern Accounting and Auditing Volume: Vol.9、No.8 Pages: 1018-1031
  • Peer Reviewed
• [Journal Article] Students' Motivation to Study Accounting Subjects: Difference Between Japan and Indonesia (2013)
  • Author(s): Masako SAITO, Sekar MAYANGSARI and Kazuo HIRAMATSU
  • Journal Title: Journal of Modern Accounting and Auditing Volume: 9 (8) Pages: 1018-1031
  • Peer Reviewed
• [Journal Article] Quality Assurance for Higher Education Accounting Program in Indonesia (2013)
  • Author(s): Sekar MAYANGSARI and Masako SAITO
  • Journal Title: Annual Research Bulletin of Osaka Sangyo University Volume: No.5 Pages: 71-93
  • NAID: 110009575846
  • Peer Reviewed
• [Journal Article] Accounting Education for the Implementation of IFRS in Indonesia (2012)
  • Author(s): Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
  • Journal Title: International Review of Business Volume: No.12 Pages: 1-21
  • NAID: 120004057532
  • Peer Reviewed
• [Journal Article] Accounting Education for the Implementation of IFRS in Indonesia (2012)
  • Author(s): Masako SAITO, 他2名
  • Journal Title: International Review of Business Volume: 第12号 Pages: 1-21
  • NAID: 120004057532
  • Peer Reviewed
• [Presentation] The Influence of Culture, Gender, and Educational Level on Escalation of Commitment : Comparison Japan and Indonesia (2014)
  • Author(s): Masako SAITO 、Sekar MAYANGSARI
  • Organizer: The 2014 Hawaii Global Conference on Business and Finance
  • Place of Presentation: Honolulu, USA
  • Year and Date: 2014-01-07
• [Presentation] What Should We Contribute to Develop An Effective Accounting Curriculum? (2014)
  • Author(s): Masako SAITO
  • Organizer: The 26th Asian Pacific Conference on International Accounting Issues
  • Place of Presentation: Taiwan, China(submitted)
• [Presentation] Students' Motivation to Study Accounting Subjects : Difference between Japan and Indonesia (2012)
  • Author(s): Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
  • Organizer: The 13th Asian Academic Accounting Association
  • Place of Presentation: Kyoto、Japan
  • Year and Date: 2012-11-10
• [Presentation] Quality Assurance for Higher Education Accounting Program in Indonesia (2011)
  • Author(s): Masako SAITO, 他1名
  • Organizer: Asian Pacific Conference for Accounting Issues
  • Place of Presentation: Beijing, China
  • Year and Date: 2011-10-18
• [Presentation] Accounting Education for the Implementation of IFRS in Indonesia (2011)
  • Author(s): Masako SAITO、Sekar MAYANGSARI、Kazuo Hiramatsu
  • Organizer: Asian Academic Accounting Association
  • Place of Presentation: Bali、Indonesia
  • Year and Date: 2011-10-09
• [Presentation] Accounting Education for the Implementation of IFRS in Indonesia (2011)
  • Author(s): Masako SAITO, 他2名
  • Organizer: Asian Academic Accounting Association
  • Place of Presentation: Bali, Indonesia
  • Year and Date: 2011-10-09
• [Presentation] The Influence of Culture, Framing and Agency Problem on Escalation of Commitment
  • Author(s): Masako SAITO 他2名
  • Organizer: The 24th Asian-Pacific Conference on International Accounting Issues
  • Place of Presentation: Maui, USA
• [Presentation] Studentｓ' Motivation to Study Accounting Subjects: Difference between Japan and Indonesia
  • Author(s): Masako SAITO 他2名
  • Organizer: The 13th Asian Academic Accounting Association
  • Place of Presentation: Kyoto, Japan