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A study of accounting education from global perspective

Research Project

Project/Area Number 23730461
Research Category

Grant-in-Aid for Young Scientists (B)

Allocation TypeMulti-year Fund
Research Field Accounting
Research InstitutionHiroshima Shudo University

Principal Investigator

SUGAHARA Satoshi  広島修道大学, 商学部, 教授 (40331839)

Project Period (FY) 2011-04-28 – 2015-03-31
Project Status Completed (Fiscal Year 2014)
Budget Amount *help
¥4,030,000 (Direct Cost: ¥3,100,000、Indirect Cost: ¥930,000)
Fiscal Year 2014: ¥910,000 (Direct Cost: ¥700,000、Indirect Cost: ¥210,000)
Fiscal Year 2013: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2012: ¥780,000 (Direct Cost: ¥600,000、Indirect Cost: ¥180,000)
Fiscal Year 2011: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Keywords会計教育 / IFRS / 国際的調和化 / オーストラリア / イタリア / 国際会計教育基準 / 研究方法論 / グラウンテッド・セオリー / グラウンデッド・セオリー
Outline of Final Research Achievements

The purpose of this year was to summarise what we have found in the past four years' intermediate research outcomes. The primary finding of this research project was that perceptions towards the need of global convergence of accounting education among all interest parties are quite different between nations and such a difference in their opinions are significantly influenced by various factors such as culture, social infrastructures, language especially in terms of aptitude of English as the first and second languag, tartery education system, Certified Public Accountants Examination Scheme. The data collection in Italy was not proceed on schedule and the outcome paper would be published after April 2015. However, the other outcome focusing on comparative analysis in accounting education between Japan and Australia was on the right track for publication process of Asian Review of Accounting, which has been already accepted and would be in the journal as an article in 2015.

Report

(5 results)
  • 2014 Annual Research Report   Final Research Report ( PDF )
  • 2013 Research-status Report
  • 2012 Research-status Report
  • 2011 Research-status Report
  • Research Products

    (19 results)

All 2014 2013 2011 Other

All Journal Article (7 results) (of which Peer Reviewed: 7 results) Presentation (12 results)

  • [Journal Article] How Accounting Students Define Success, And The Factors Affecting Their Success And Failure, While Studying In The Accounting Schools Of Japan2014

    • Author(s)
      S. Sugahara and G. Boland
    • Journal Title

      Procedia Social and Behavioral Sciences,

      Volume: 141.1 Pages: 64-69

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Towards a Global Model of Accounting Education2014

    • Author(s)
      Kim Watty, S. Sugahara, Nadana Abayadeera, Luckmika Perera, Jade McKay
    • Journal Title

      Accounting Research Journal

      Volume: 27.3 Pages: 286-300

    • Related Report
      2014 Annual Research Report
    • Peer Reviewed
  • [Journal Article] Discourse Surrounding the International Education Standards for Professional Accountants (IES): A Content Analysis Approach2013

    • Author(s)
      Satoshi Sugahara and Rachel Wilson
    • Journal Title

      Accounting Education: an international journal

      Volume: 19(3) Pages: 213-232

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] Japanese accounting academics’ perceptions on the global convergence of accounting education in Japan2013

    • Author(s)
      Satoshi Sugahara
    • Journal Title

      Asian Review of Accounting

      Volume: 21(3) Pages: 180-204

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] The Agreement process for implementing the International Education Standards for Accounting among Japanese accounting academics: a grounded theory approach2013

    • Author(s)
      Satoshi Sugahara and Gregory Boland
    • Journal Title

      International Journal of Accounting and Finance

      Volume: 4(2) Pages: 168-189

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan, and Sri Lanka2013

    • Author(s)
      Kim Watty, Satoshi Sugahara, Nadana Abayadeera, Luckmika Perera
    • Journal Title

      Accounting Education: an international Journal

      Volume: 22(5) Pages: 502-506

    • Related Report
      2013 Research-status Report
    • Peer Reviewed
  • [Journal Article] Effects of exposure to the International Education Standards on perceived importance of the global harmonization of accounting education among Japanese accounting academics2011

    • Author(s)
      S. Sugahara & G. Boland
    • Journal Title

      Advances in Accounting, incorporating advances in International Accounting

      Volume: 27/2 Pages: 382-389

    • Related Report
      2011 Research-status Report
    • Peer Reviewed
  • [Presentation] 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2014

    • Author(s)
      菅原智
    • Organizer
      日本会計研究学会第64回関西部会
    • Place of Presentation
      近畿大学(大阪府東大阪市)
    • Year and Date
      2014-12-05
    • Related Report
      2014 Annual Research Report
  • [Presentation] The Effect of the Innovative Body Movement-based Teaching to Motivate First Year Business Students2014

    • Author(s)
      S. Sugahara
    • Organizer
      2014 World Council for Curriculum and Instruction (WCCI) Taiwan Chapter Conference
    • Place of Presentation
      Taipei, Taiwan
    • Year and Date
      2014-09-17 – 2014-09-19
    • Related Report
      2014 Annual Research Report
  • [Presentation] アクティブ・ラーニングを用いた会計教育2014

    • Author(s)
      菅原智、潮清孝、政岡孝宏
    • Organizer
      日本会計教育学会
    • Place of Presentation
      石巻専修大学(宮城県石巻市)
    • Year and Date
      2014-08-28 – 2014-08-31
    • Related Report
      2014 Annual Research Report
  • [Presentation] The Effect of Accounting Exercise to Motivate First Year Business Students2014

    • Author(s)
      S. Sugahara
    • Organizer
      Meditari Accountancy Research Conference
    • Place of Presentation
      Johannesburg, South Africa
    • Year and Date
      2014-06-29 – 2014-07-03
    • Related Report
      2014 Annual Research Report
  • [Presentation] アクティブ・ラーニングと簿記・会計教育2014

    • Author(s)
      菅原智
    • Organizer
      日本簿記学会第30回関西部会
    • Place of Presentation
      広島修道大学(広島県広島市)
    • Year and Date
      2014-06-22
    • Related Report
      2014 Annual Research Report
  • [Presentation] he Effect of Accounting Exercise to Motivate First Year Business Students2014

    • Author(s)
      S. Sugahara
    • Organizer
      The 19th International Euro-Asia Research Conference
    • Place of Presentation
      横浜国立大学(神奈川県横浜市)
    • Year and Date
      2014-06-14 – 2014-06-16
    • Related Report
      2014 Annual Research Report
  • [Presentation] Professional Accountants’ Judgment on Lease Accounting Standards: Evidence from Japan2014

    • Author(s)
      S. Sugahara & N. Tsunogaya
    • Organizer
      European Accounting Association (EAA), 2014 Annual Congress
    • Place of Presentation
      Tallinn, Estonia
    • Year and Date
      2014-05-21 – 2015-05-27
    • Related Report
      2014 Annual Research Report
  • [Presentation] How accounting students define success and the factors affecting their success and failure in the Accounting Schools of Japan2013

    • Author(s)
      Satoshi Sugahara
    • Organizer
      8th International Conference of AMIS IAAER
    • Place of Presentation
      Bucharest, Romania
    • Related Report
      2013 Research-status Report
  • [Presentation] Accounting Academics’ Perceptions about Convergence of Accounting Education: A comparison study between Australia and Japan2013

    • Author(s)
      Satoshi Sugahara
    • Organizer
      American Accounting Association (AAA) 2013 Annual Meeting
    • Place of Presentation
      Anaheim, USA
    • Related Report
      2013 Research-status Report
  • [Presentation] 「会計体操」を使った簿記教育の取り組みと効果2013

    • Author(s)
      菅原智
    • Organizer
      日本会計教育学会2013年年次大会、自由論題報告
    • Place of Presentation
      日本、佐世保
    • Related Report
      2013 Research-status Report
  • [Presentation] Exploring Model of Accounting Education and IESs Adoption in Australia and Japan

    • Author(s)
      菅原智・Kim Watty
    • Organizer
      日本会計研究学会2012年年次大会、英語セッション報告
    • Place of Presentation
      東京、立川
    • Related Report
      2012 Research-status Report
  • [Presentation] Developing a Global Model of Accounting Education and Examining IES Compliance in Australia, Japan and Sri Lanka

    • Author(s)
      菅原智・Kim Watty
    • Organizer
      IAAER/ACCA-IAESB Research Forum
    • Place of Presentation
      London, UK
    • Related Report
      2012 Research-status Report

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Published: 2011-08-05   Modified: 2019-07-29  

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