| Budget Amount *help |
¥15,860,000 (Direct Cost: ¥12,200,000、Indirect Cost: ¥3,660,000)
Fiscal Year 2014: ¥5,070,000 (Direct Cost: ¥3,900,000、Indirect Cost: ¥1,170,000)
Fiscal Year 2013: ¥5,460,000 (Direct Cost: ¥4,200,000、Indirect Cost: ¥1,260,000)
Fiscal Year 2012: ¥5,330,000 (Direct Cost: ¥4,100,000、Indirect Cost: ¥1,230,000)
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| Outline of Final Research Achievements |
The purpose of this study is to examine the best strategy on an accounting education for accountants to enforce the global accounting convergence. The results of our study are as follows: First, there are two strategy for an accounting education; the U.S.-type and the Europe-type, which have the problem about ambiguity aversion, hold-up, and moral hazard. Second, the issues on accounting education are connected to the quality control of audit system. Third, one of the key to overcome those problems is to change the present accounting school system.
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