| Co-Investigator(Kenkyū-buntansha) |
NAGAI Toshiyuki Hokkaido Information Univertity, Faculty of Business Administration, Professor, 経営学部, 教授 (80077130)
SHAO Lanlan Sapporo Gakuin University, Faculty of Commerce, Assistant Professor, 商学部, 助教授 (60285088)
SAKASHITA Toshihiko Sapporo Gakuin University, Faculty of Commerce, Professor, 商学部, 教授
ISHIZAKA Shinichiro Hokkaido College, Senshu University, Department of Commerce, Assistant Professor, 北海道短期大学・商科, 助教授 (80248658)
HATAMOTO Tomoyuki Otaru University, Faculty of Commerce, Assistant Professor, 商学部, 助教授 (20265044)
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| Budget Amount *help |
¥2,900,000 (Direct Cost: ¥2,900,000)
Fiscal Year 2001: ¥700,000 (Direct Cost: ¥700,000)
Fiscal Year 2000: ¥2,200,000 (Direct Cost: ¥2,200,000)
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| Research Abstract |
The research topic is primarily on result obtained from series of international Surveys focusing on changes in accounting education in Japan, in comparison with those in U.S.A and also the consequent changes brought about in accounting education in Chinese university as China gears up to move toward a more market economy. Though compiling and analyzing this data, recommendation on research and education methodology can be made to help guide Japanese university in a direction appropriate for the 21^<st> Century.
Major changes in accounting education in U.S.A. can be characterized by :
(1) movement from rote memorization in education to an emphasis on the understanding of concepts and its consequent, continued application,
(2) serious consideration of information technology and the role of primary education in providing a sound base for IT learning,
(3) emphasis on group study and an increased acceptance of the value of group activity/research, and
(4) an emphasis on ensuring the quality of l
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earning by focusing on preparation and implementing a review of lectures.
Chinese accounting education practice have fundamentally changed in two area. These can be summarized as :
(1) viewing accounting education far more globally, and making educators subject to stringent, education appraisal, as well as,
(2) an increased focus on the reality and value of IT education, coupled with the development internationally competitive in the socialist market economy.
The image of the Japanese university in the 21st century includes :
(1) tertiary level study which can undertaken anywhere, at any time,
(2) the university as leader, which can be respond to the need of society by providing what is needed when it is needed,
(3) a versatile educational center offering life long learning, a globally aware institution, a repository of information, a center of excellence in many fields, all in a decentralized, accessible location.
Accounting education in 21st century Japan must include :
(1) current, up-to-date accounting education practices and content,
(2) accounting education that can respond to a variety of needs,
(3) a move from rote memorization to free, lateral thinking accounting education,
(4) development of teaching materials that respond to a variety of accounting educational needs, and
(5) an appraisal and evaluation system to ensure the quality of education by university lecturers. Less
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