Accounting Education in Japan

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22/8/2019

Yukari Kawai

Komazawa University, Japan

Contents

１．Introduction

２．Background

３．Aim

４．Results of Questionnaire survey

５．Future work

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１．Introduction

Komazawa university

• In Tokyo

• Number of Students （All faculties）…15,000

business administration…2,000

• Number of lecturers （All faculties）…300

business administration…30

• Komazawa university is relatively large in Japan.

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２．Background

Curriculum（Focus on accounting）

• 1st year…basic accounting, bookkeeping

• After 2nd year…financial accounting, management

accounting, tax accounting, cost management,

financial analysis, audit, international accounting

↑ general in Japan

• Students choose their course（major）

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２．Background

Content of study

• We searched textbook contents which using in basic accounting class in 2017.

• We found Japanese lectures tend to use same level of textbook.

• That situation haven’t changed for a long time.

• we think it’s one of problem in accounting education in Japan.

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３．Aim

• When students choose their major …

• Many students don’t choose accounting!

on the other hand,

• Many Indonesian students major in accounting.

• Joint research

We try to develop accounting education each other.

this work is supported by grants-in-aid for scientific research in Japan.

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４．Results of Questionnaire survey in Japan

• Last year, We conducted a Questionnaire for Japanese students.

• Summery of questionnaire survey

student information, accounting learning at university, awareness of accounting learning at university

• I’d like to introduce some of the results in this time.

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４．Results of Questionnaire survey in Japan

Sample data

• Conducted in 2018

• 4 universities

• Mainly 1st year and 2nd year students

• sample Total … 538

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４．Results of Questionnaire survey in Japan

• Question 1

Apa tujuan anda belajar akutansi? berilah tanda silang (X) pada semua jawaban yang menurut anda anggap sesuai. (Anda boleh memberi jawaban lebih dari 2 jawaban)

A. Karena anda memiliki minat

B. Untuk memperoleh Satuan Kredit Semester (SKS)

C. Untuk mendapat kualifikasi kerja

D. Karena direkomendasi oleh teman dan keluarga

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４．Results of Questionnaire survey in Japan

• Question 1

• Japanese students may think they forced to study accounting.

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A.Interest 142

B.Get a credit 393

C.Qualification acquisition 221

D.Recommendations from family or friends 29

４．Results of Questionnaire survey in Japan• Question 2

Dalam pembelajaran akutansi, apa mata pembelajaran yang anda anggap sulit, berilah tanda silang (X) pada semuajawaban yang menurut anda anggap sesuai.

A.Pengelompokan F. Neraca saldo

B.Pencatatan jurnal G. Laporan laba rugi

C.Pencatatan buku besar H. Neraca keuangan

D. Akun I. Laporan keuangan

E. Tabel aktuaria11

４．Results of Questionnaire survey in Japan

• Question 2

Japanese students tend to feel difficult about Journal, worksheet, financial statement.

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A.Journal 214 F.trial balance 182

B.book entry 143 G.profit and loss statement 172

C.posting 149 H.balance sheet 166

D.account title 165 I.financial statement 257

E.worksheet 227

４．Results of Questionnaire survey in Japan

• Question 3

Apakah anda merasa pembelajaran akutansi di universitasmenyenangkan? berilah tanda silang (X) pada semua jawaban yang menurut anda anggap sesuai.

A.Sama sekali tidak menyenangkan D. Menyenangkan

B.Tidak menyenangkan E. Sangat menyenangkan

C.Biasa saja

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４．Results of Questionnaire survey in Japan

• Question 3

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A. Not fun at allat all 27

B.Not fun 122

C.Neutral 267

D.Fun 79

E.Extremely fun 41

５．Future work

• We’d like to change accounting situation in Japan.

• In this visit, we ask Indonesian students to answer the questionnaire.

• It’s almost the same as Japanese student’s questionnaire.

• Compare data

• In the future, we think about developing new accounting materials.

• We expect the development of accounting education in both countries.

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Thank you

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