@article{oai:kuins.repo.nii.ac.jp:00000516,
 author = {河内山, 潔 and 肖, 威 and 浮田, 泉},
 issue = {18},
 journal = {研究紀要},
 month = {Mar},
 note = {40021141862, 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).},
 pages = {83--94},
 title = {日・中・シンガポールの職業会計人育成制度の比較研究},
 year = {2017}
}