| Academic Year |
2024Year |
School/Graduate School |
Graduate School of Humanities and Social Sciences (Master's Course) Division of Humanities and Social Sciences Management Sciences Program |
| Lecture Code |
WMF01800 |
Subject Classification |
Specialized Education |
| Subject Name |
会計政策論 |
Subject Name
（Katakana） |
カイケイセイサクロン |
Subject Name in
English |
Accounting Policy |
| Instructor |
SHIIBA ATSUSHI,KIM JAE WOOK |
Instructor
(Katakana) |
シイバ アツシ,キム ジェウク |
| Campus |
Higashi-Senda |
Semester/Term |
1st-Year, Second Semester, Second Semester |
| Days, Periods, and Classrooms |
(2nd) Inte |
| Lesson Style |
Lecture |
Lesson Style
(More Details) |
|
| Lecture・ Seminar ・Discussion・Oral presentation・Outdoor activity・Work |
| Credits |
2.0 |
Class Hours/Week |
|
Language of Instruction |
J
:
Japanese |
| Course Level |
6
:
Graduate Advanced
|
| Course Area（Area） |
24
:
Social Sciences |
| Course Area（Discipline） |
04
:
Management |
| Eligible Students |
Graduate School of Social Sciences (Master course) Management Studies Students |
| Keywords |
Accounting Policy, Positive Accounting Theory, Empirical Research |
| Special Subject for Teacher Education |
|
Special Subject |
|
Class Status
within Educational
Program
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Criterion referenced
Evaluation
(Applicable only to targeted subjects for undergraduate students) | |
|---|
Class Objectives
/Class Outline |
In this lecture, we discuss recent issues regarding accounting policy. Here, the term accounting policy is used in various meanings, but in this lecture, the following two meanings are both included. First, "managers intentionally guide the accounting information of a company in a specific direction and select policy from among the accepted accounting standards,” and second, “management or other stakeholders take various actions to affect the process of setting accounting standards." The goal of this lecture is to be able to read recent academic papers on this topic. In this class, basic empirical analysis methods in accounting area will also be discussed. |
| Class Schedule |
lesson1 Introduction
lesson2 The Value Relevance of Accounting Information
lesson3 Valuation Approach to Decision Usefulness
lesson4 Efficient Contracting Theory and Accounting
lesson5 An Analysis of Conflict
lesson6 Presentation of academic papers from participants and discussion
lesson7 Presentation of academic papers from participants and discussion
lesson8 Discussion of ideas for final report
lesson9 Discussion of ideas for final report
lesson10 Analysis and discussion of the report
lesson11 Analysis and discussion of the report
lesson12 Analysis and discussion of the report
lesson13 Analysis and discussion of the report
lesson14 Presentation on the final report
lesson15 Presentation on the final report |
Text/Reference
Books,etc. |
Scott, W. R., and P. O'Brien, 2019, Financial Accounting Theory (8th Edition), Pearson. （ウィリアム・R・スコット著，太田康広・椎葉淳・西谷順平訳, 2022,『［新板］ 財務会計の理論と実証』中央経済社。）
|
PC or AV used in
Class,etc. |
|
| (More Details) |
Handout |
| Learning techniques to be incorporated |
|
Suggestions on
Preparation and
Review |
You will be given some homework assignments including class presentation. |
| Requirements |
This course assumes basic knowledge of accounting. |
| Grading Method |
Your grade for the course will be determined according to the following scale:
Presentation in class 50%
Report 50%
|
| Practical Experience |
|
| Summary of Practical Experience and Class Contents based on it |
|
| Message |
Bring a laptop. |
| Other |
|
Please fill in the class improvement questionnaire which is carried out on all classes.
Instructors will reflect on your feedback and utilize the information for improving their teaching. |