2014 Fiscal Year Final Research Report
An archival study on a strategic accounting education for the enforcement of the global accounting convergence
| Project/Area Number |
24683015
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| Research Category |
Grant-in-Aid for Young Scientists (A)
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| Allocation Type | Partial Multi-year Fund |
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| Research Field |
Accounting
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| Research Institution | Doshisha University |
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Principal Investigator |
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| Project Period (FY) |
2012-04-01 – 2015-03-31
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| Keywords | 国際会計 / 会計教育 / 公認会計士 / 監査制度 |
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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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| Free Research Field |
会計学
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