2016 Fiscal Year Final Research Report
Development and Evaluation of the Accounting Ethics Educational Technique: Viewpoint of Theory Construction, Actual Condition Analysis, and Practical Education
| Project/Area Number |
26380638
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| Research Category |
Grant-in-Aid for Scientific Research (C)
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| Allocation Type | Multi-year Fund |
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| Section | 一般 |
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| Research Field |
Accounting
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| Research Institution | Shitennoji University |
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Principal Investigator |
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| Project Period (FY) |
2014-04-01 – 2017-03-31
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| Keywords | 会計倫理 / 会計教育 / アクティブ・ラーニング / 会計不正 / 応用倫理 / 会計監査 / アメリカ / カナダ |
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| Outline of Final Research Achievements |
The result of this research is having clarified two points about accounting ethics education. First, we surveyed what kind of accounting ethics education is performed in the United States and Canada. In this survey, we showed clearly that each chapter of the textbook of accounting has the description about the accounting ethics corresponding to those contents.
Second, we practiced the educational technique which took in ICT and active learning, and checked the effect about accounting ethics education. We are repeating a case method and found out a possibility that a student would raise ethical sensibility.
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| Free Research Field |
会計学
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