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

本研究课题主要是从一系列国际调查中获得的结果，重点关注日本会计教育的变化，与美国的比较，以及随着中国向市场经济迈进，中国大学会计教育随之发生的变化。通过对这些数据的整理和分析，可以对日本大学的研究和教育方法提出建议，以帮助日本大学朝着适合21世纪的方向发展。美国会计教育的主要变化可以表现为<st>：（1）教育从死记硬背转向强调概念的理解和随后的持续应用，（2）认真考虑信息技术和初等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，并提高对小组活动/研究价值的接受程度;（4）强调确保学习的质量 ...更多信息 中国的会计教育实践在两个方面发生了根本性的变化。这主要表现在：（1）会计教育的国际化，教育评价的严格化;（2）随着社会主义市场经济的国际竞争力的发展，对信息技术教育的现实性和价值性的重视程度不断提高。世纪日本大学的形象包括：（1）高等教育，可以在任何地方，任何时间进行，（2）大学作为领导者，可以通过在需要时提供所需的东西来响应社会的需要，（3）一个多功能的教育中心，提供终身学习，一个全球意识的机构，一个信息库，一个许多领域的卓越中心，世纪日本的会计教育必须包括：（1）与时俱进的会计教育实践和内容;（2）能够适应各种需求的会计教育;（3）从死记硬背转向自由的横向思考的会计教育;（4）开发适应各种会计教育需求的教材;（5）确保大学讲师教育质量的评价和评估制度。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