Accounting Education for Global Fraudulent Activities

2017 Fiscal Year Final Research Report

• Project/Area Number: 15K13215
• Research Category: Grant-in-Aid for Challenging Exploratory Research
• Allocation Type: Multi-year Fund
• Research Field: Sociology of education
• Research Institution: Osaka Sangyo University
• Principal Investigator: Saito Masako 大阪産業大学, 経営学部, 教授 (00434788)
• Research Collaborator: CONOVER Teresa L. University of South Florida ; MCLEOD Allison University of North Texas ; MAYANGSARI Sekar Trisakti University
• Project Period (FY): 2015-04-01 – 2018-03-31
• Keywords: 会計教育 / 不正 / グローバル / 会計犯罪

Outline of Final Research Achievements

This research is a challenge to develop the case study method for financial reporting fraud in global accounting education, based on the joint activities with overseas collaborators. There are the outcomes as follows: (1) to study for the characteristics of the global case studies, (2) to clarify the academic siginificance of the global education to consider the relationship between ethical belief and behavioral ethics, and (3) to develop the draft of the case study for accounting fraud. This draft reclects the studies for the characteristics of global accounting fraud and the behavioral ethics.

Free Research Field

国際会計