WEKO3
アイテム
日・中・シンガポールの職業会計人育成制度の比較研究
https://kuins.repo.nii.ac.jp/records/516
https://kuins.repo.nii.ac.jp/records/516c51f9b9d-ec8b-4ea0-a406-6a4c0ba9b37a
| 名前 / ファイル | ライセンス | アクション |
|---|---|---|
18-8 (978.9 kB)
|
|
| Item type | 紀要論文 / Departmental Bulletin Paper(1) | |||||
|---|---|---|---|---|---|---|
| 公開日 | 2017-08-02 | |||||
| タイトル | ||||||
| タイトル | 日・中・シンガポールの職業会計人育成制度の比較研究 | |||||
| タイトル | ||||||
| タイトル | The Comparative Study of the Profession Accountant Training Program in Japan, China and Singapore | |||||
| 言語 | en | |||||
| 言語 | ||||||
| 言語 | jpn | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 公認会計士 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 教育制度 | |||||
| キーワード | ||||||
| 主題Scheme | Other | |||||
| 主題 | 国際教育基準(IES) | |||||
| 資源タイプ | ||||||
| 資源タイプ識別子 | http://purl.org/coar/resource_type/c_6501 | |||||
| 資源タイプ | departmental bulletin paper | |||||
| 著者 |
河内山, 潔
× 河内山, 潔× 肖, 威× 浮田, 泉 |
|||||
| 抄録 | ||||||
| 内容記述タイプ | Abstract | |||||
| 内容記述 | This paper aims to compare the status of the development of the education program of the accounting profession in Japan, China and Singapore. And this study is to compare the educational program for the qualification of Certified Public Accountants. International Education Standards (IES) has been published by worldwide organization of accounting profession IFAC, and every countries should follow the rule of IES, especially when education programs are set in non-European countries. When the international education standards (IES) published by the International Federation of Accountants (IFAC) is considered to be standard, the current state education programs in three countries are examined. Among three countries, Singapore’s education program contain almost the same content and quality of IES. On the other hand, education programs of Japan and China have differences in the following three points; (1) required skills are not show clearly, (2) required program to participate and (3) the period of work experience is short one year (3 years vs 2 years). |
|||||
| 書誌情報 |
研究紀要 号 18, p. 83-94, 発行日 2017-03 |
|||||
| 出版者 | ||||||
| 出版者 | 関西国際大学 | |||||
| ISSN | ||||||
| 収録物識別子タイプ | ISSN | |||||
| 収録物識別子 | 1345-5311 | |||||
| 書誌レコードID | ||||||
| 収録物識別子タイプ | NCID | |||||
| 収録物識別子 | AA11544811 | |||||
| 論文ID（NAID） | ||||||
| 内容記述タイプ | Other | |||||
| 内容記述 | 40021141862 | |||||
