| Co-Investigator(Kenkyū-buntansha) |
FUKUURA Ikumi Seinann Gakuin Universtiy, School of Commerce, Professor (00149791)
KUDO Eiichiro Kumamoto Gakuen University, Commerce, Professor (30225156)
SAKAGAMI Manabu Osaka City Universtiy, Graduate School, Faculty of Business, Associate Professor (50264792)
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| Budget Amount *help |
¥3,270,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥270,000)
Fiscal Year 2007: ¥1,170,000 (Direct Cost: ¥900,000、Indirect Cost: ¥270,000)
Fiscal Year 2006: ¥1,000,000 (Direct Cost: ¥1,000,000)
Fiscal Year 2005: ¥1,100,000 (Direct Cost: ¥1,100,000)
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| Research Abstract |
Our research was centered on analyzing the digitization process and the "display orientation" caused by that process, and the influence on the society. More precisely, we analyzed their influence on bookkeeping and accounting education, as well as the changes in the society due to the spread of the XBRL.
The research performed in these three years can be divided into three fields :
As a sociological theory XBRL, which is a typical example of the "display oriented" technology, has causing a big change in the society, as its spread in the business and investment world is making a revolutionary change in information circulation. In the final report, these changes are discussed in separate, before and after the XBRL in the development of computers (i.e. in the history of digitization process).
As an educational theory, the development of the information and communication technology (ICT) is making a great change in classroom teaching and selflearning education. The two basic philosophies of t
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he recent "display orientation" and the former "experimental orientation", interacting with the concepts of "instructivism" and "constructivism" in education, are giving opportunities for reconsidering teaching methods. These themes are discussed in the final report as a theory in general education and a theory for education in accounting.
One of the researchers, Prof. Sakagami, as a specialist in XBRL, and from the standpoint of an accounting academician, is making efforts for the promotion and enlightening of XBRL, based on our discussions about its influence on the society.
The research head Prof. Shiba, with the other researchers Prof. Fukuura and Prof. Kudo, are putting into practice the results of this research in the field of bookkeeping and accounting education. Prof. Shiba introduced a classroom teaching support system, a web-based e-learning system, aiming at obtaining the effect of a digital one to one teaching. Prof. Fukuura and Prof. Kudo are analyzing traditional bookkeeping education, developing and using new teaching methods by making use of computers.
In summary, by capturing the "display orientation" as a macro-social phenomenon, we clarified the possibility to make a social analysis. Less
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