2014 Fiscal Year Final Research Report
A study of accounting education from global perspective
| Project/Area Number |
23730461
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| Research Category |
Grant-in-Aid for Young Scientists (B)
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| Allocation Type | Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Hiroshima Shudo University |
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Principal Investigator |
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| Project Period (FY) |
2011-04-28 – 2015-03-31
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| Keywords | 会計教育 / IFRS / 国際的調和化 / オーストラリア / イタリア |
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| 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.
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| Free Research Field |
国際会計
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