Development of the method of education about subjects to belong to the field of accounting in course of study "commerce" considering cooperation with the high school and the university

2022 Fiscal Year Final Research Report

• Project/Area Number: 17K04828
• Research Category: Grant-in-Aid for Scientific Research (C)
• Allocation Type: Multi-year Fund
• Section: 一般
• Research Field: Education on school subjects and activities
• Research Institution: Beppu University
• Principal Investigator: Takaki Masashi 別府大学, 国際経営学部, 教授 (00352419)
• Project Period (FY): 2017-04-01 – 2023-03-31
• Keywords: 簿記会計 / 商業科 / 学習指導要領 / 産業教育

Outline of Final Research Achievements

(1) In this study, the actual status of commercial teacher training in the four prefectures(Fukuoka, Oita, Saga and Nagasaki prefecture) was researched based on information disclosed by universities. The results showed that the number of licensees was higher than the number of jobs available. Therefore, it is necessary to explain this situation to students from their first year of study, and to nurture a positive attitude toward becoming a teacher at an earlier stage.(2) As a result of a survey of experience about specialized subjects related to occupations in high school for university students, it became clear useful classes to have them do a lot of practice problems, to arouse their interests, to give careful guidance that focuses on individual students, and to lead to university study. (3) Based on the historical study of the course of study “commerce,” it was found that the reasons and significance of setting subjects related to bookkeeping and accounting are unclear.

Free Research Field

会計学，商業科教育

Academic Significance and Societal Importance of the Research Achievements

本研究は産業教育の領域を扱い，さらに高等学校における商業科教育を題材とするものである。中でも簿記会計関連科目の効果的授業方法を探索している。簿記会計関連科目を授業で扱う高等学校は商業系の学科やコースが多いが，いまやその存在意義が問われている。他方，経営系の大学等の学部・学科ではごく一般的に簿記会計関連科目がカリキュラムに存在する。高等学校における簿記会計関連科目の教育内容の分析は大学における簿記会計関連科目の教育をスムーズに実施するためには必要である。このような中，本研究は高校における簿記会計関連科目の意義を扱うものであり，ここに学術的意義がある。