The Future of University and Accounting Education in University for the 21^<ST> Century

本研究的主题主要是一系列国际调查的结果，这些调查的重点是日本会计教育与美国会计教育的变化，以及随着中国迈向市场经济的步伐，中国大学会计教育所带来的变化。通过整理和分析这些数据，可以对研究和教育方法提出建议，以帮助指导日本大学朝着适合21世纪科技与教育的方向发展；美国会计教育的主要变化是：(1)从死记硬背转向强调概念的理解和继续应用；(2)认真考虑信息技术和小学教育在为信息技术学习提供坚实基础方面的作用；(3)强调小组学习和对小组活动/研究价值的更多接受；(4)强调确保L…的质量通过集中备课和实施复习获得更多的收益。中国的会计教育实践在两个方面发生了根本性的变化。这些可以概括为：(1)更加全球化地看待会计教育，使教育工作者受到严格的教育评估；(2)更加关注IT教育的现实和价值，以及社会主义市场经济的发展。21世纪日本大学的形象包括：(1)可以随时随地进行的高等教育；(2)大学作为领导者，可以在需要的时候提供所需的东西，以回应社会的需求；(3)提供终身学习的多功能教育中心，一个具有全球意识的机构，21世纪的日本会计教育必须包括：(1)当前最新的会计教育实践和内容，(2)能够满足各种需求的会计教育，(3)从死记硬背转向自由、横向思考的会计教育，(4)开发满足各种会计教育需求的教材，以及(5)为确保大学讲师的教育质量而建立的鉴定和评估制度。较少

The research topic is primarily on result obtained from series of international Surveys focusing on changes in accounting education in Japan, in comparison with those in U.S.A and also the consequent changes brought about in accounting education in Chinese university as China gears up to move toward a more market economy. Though compiling and analyzing this data, recommendation on research and education methodology can be made to help guide Japanese university in a direction appropriate for the 21^<st> Century.Major changes in accounting education in U.S.A. can be characterized by :(1) movement from rote memorization in education to an emphasis on the understanding of concepts and its consequent, continued application,(2) serious consideration of information technology and the role of primary education in providing a sound base for IT learning,(3) emphasis on group study and an increased acceptance of the value of group activity/research, and(4) an emphasis on ensuring the quality of l … More earning by focusing on preparation and implementing a review of lectures.Chinese accounting education practice have fundamentally changed in two area. These can be summarized as :(1) viewing accounting education far more globally, and making educators subject to stringent, education appraisal, as well as,(2) an increased focus on the reality and value of IT education, coupled with the development internationally competitive in the socialist market economy.The image of the Japanese university in the 21st century includes :(1) tertiary level study which can undertaken anywhere, at any time,(2) the university as leader, which can be respond to the need of society by providing what is needed when it is needed,(3) a versatile educational center offering life long learning, a globally aware institution, a repository of information, a center of excellence in many fields, all in a decentralized, accessible location.Accounting education in 21st century Japan must include :(1) current, up-to-date accounting education practices and content,(2) accounting education that can respond to a variety of needs,(3) a move from rote memorization to free, lateral thinking accounting education,(4) development of teaching materials that respond to a variety of accounting educational needs, and(5) an appraisal and evaluation system to ensure the quality of education by university lecturers. Less