An archival study on a strategic accounting education for the enforcement of the global accounting convergence
Project/Area Number |
24683015
|
Research Category |
Grant-in-Aid for Young Scientists (A)
|
Allocation Type | Partial Multi-year Fund |
Research Field |
Accounting
|
Research Institution | Doshisha University |
Principal Investigator |
|
Project Period (FY) |
2012-04-01 – 2015-03-31
|
Project Status |
Completed (Fiscal Year 2014)
|
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)
|
Keywords | 国際会計 / 会計教育 / 公認会計士 / 監査制度 / 監査論 / 会計学 / コンバージェンス / 監査人 / 会計専門家教育 / 国際会計基準 / 実験経済学 / 証券市場 |
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.
|
Report
(4 results)
Research Products
(13 results)