Development of International Accounting Education for Global Accounting Profession: An International Comparative Approach

2023 Fiscal Year Final Research Report

• Project/Area Number: 18KK0372
• Research Category: Fund for the Promotion of Joint International Research (Fostering Joint International Research (A))
• Allocation Type: Multi-year Fund
• Research Field: Accounting
• Research Institution: Kwansei Gakuin University
• Principal Investigator: SUGAHARA Satoshi 関西学院大学, 商学部, 教授 (40331839)
• Project Period (FY): 2019 – 2023
• Keywords: 経験学習 / アクティブ・ラーニング / 専門的判断 / 構成主義 / LEGO / 会計教育 / ステレオタイプ

Outline of Final Research Achievements

The primary objective of this global collaborative research project was to measure and evaluate the educational impact of self-designed and innovative active learning materials utilizing LEGO for accounting education. These accomplishments have been documented in the publication entitled "Changing the Image of Accounting: Confronting Challenges Through Experiential Learning in Accounting Education," authored by Satoshi Sugahara and published in 2021. Additionally, the onset of the COVID-19 pandemic in March 2020 prompted shifts in accounting education, leading to the emergence of new forms of active learning within online environments. Consequently, this project necessitated modifications to its original content, incorporating new elements to develop supplementary educational materials that leverage online technologies, aiming to assess the educational efficacy of these novel resources.

Free Research Field

会計

Academic Significance and Societal Importance of the Research Achievements

昨今、職業会計士を志望する人口が減少している問題、そして社会からの人材ニーズと人材育成の役割を担う大学とのスキルギャップ問題を解消するため、学生たちの会計に対するイメージがカギとなることが本研究において明らかとなった。会計に対して、華やかさや旨みを強調するのではなく、社会から求められる職業会計士像を的確に伝え、かつ、会計の有用性や役立ちを示すことでポジティブな印象を与えていくことが重要である。そのためには、経験学習による会計教育が今後の会計教育カリキュラムにも積極的に取り入れられていかなければいけないことを示した。