{"created":"2023-05-15T13:41:20.588186+00:00","id":103,"links":{},"metadata":{"_buckets":{"deposit":"d8ef417a-4a33-4e4e-ae88-f9fdec3fcd36"},"_deposit":{"created_by":13,"id":"103","owners":[13],"pid":{"revision_id":0,"type":"depid","value":"103"},"status":"published"},"_oai":{"id":"oai:stars.repo.nii.ac.jp:00000103","sets":["43:52:211"]},"author_link":["300","198"],"item_10002_biblio_info_7":{"attribute_name":"書誌情報","attribute_value_mlt":[{"bibliographicIssueDates":{"bibliographicIssueDate":"2014-03-28","bibliographicIssueDateType":"Issued"},"bibliographicIssueNumber":"4","bibliographicPageEnd":"117","bibliographicPageStart":"85","bibliographicVolumeNumber":"55","bibliographic_titles":[{"bibliographic_title":"桃山学院大学経済経営論集"},{"bibliographic_title":"St. Andrew's University economic and business review","bibliographic_titleLang":"en"}]}]},"item_10002_description_5":{"attribute_name":"抄録","attribute_value_mlt":[{"subitem_description":"This paper, first of all, explains history and structure of Pathways Commission, and carefully determines the following seven recommendations with specific objectives and action items on the final report. The Pathways Commission was formed in 2010 in the United States. The Commission is a joint undertaking of the American Accounting Association and American Institute of CPAs. The two organizations were charged in 2008 by the U.S. Treasury Department's Advisory Committee on the Auditing Profession with studying a possible future structure of higher education. The Commission released the final report on July 2012. The report culminated two years of study and insights from teams representing diverse viewpoints in practice and academic. The report made the seven recommendations, each with specific objectives and action items. It also identifies impediments to accomplishing those goals. Secondly, this paper introduces the reactions from AICPA through the some articles of Journal of Accountancy. One of these article indicated that the Commission had called for greater appreciation of professional qualified (PQ) faculty and their integration into significant functions of accounting education programs. The Commission also calls upon the accounting profession to develop practitioners to become PQ faculty. However, PQ faculty's average salary is half of AQ faculty's one. Thirdly, this paper explains the commission moves into the implementation activities after release of the final report. At the 2013 AAA Annual Meeting, the Commission coordinated five sessions that highlighted the work of the Commission. This section on this paper, especially, focused on the recommendation No.1, 4 and 5 through the introduction of the meeting. No.1 recommendation is to build a learned profession for the future by purposeful integration of accounting research, education, and practice for students, accounting practitioners, and educators. No.4 recommendation is to develop curriculum models, engaging learning resources and mechanisms for easily sharing them, as well as enhancing faculty development opportunities in support of sustaining a robust curriculum. No.5 recommendation is to improve the ability to attract high-potential, diverse entrants into the profession. This session provides a brief recap of the progress of implementation activities. Finally, this paper discusses the current situation and issues of Japanese accounting education, in comparison to the above activities for future of accounting higher education in the United States. This paper concludes that Japanese educators and accounting practitioners should deeply consider the necessity of improvements of the pathways to accounting profession from classroom in partnership with Japanese government, and furthermore, we have to improve eligibility requirements for the CPA examination in Japan.","subitem_description_type":"Abstract"}]},"item_10002_publisher_8":{"attribute_name":"出版者","attribute_value_mlt":[{"subitem_publisher":"桃山学院大学"}]},"item_10002_relation_12":{"attribute_name":"論文ID（NAID）","attribute_value_mlt":[{"subitem_relation_type":"isIdenticalTo","subitem_relation_type_id":{"subitem_relation_type_id_text":"110009896081","subitem_relation_type_select":"NAID"}}]},"item_10002_source_id_11":{"attribute_name":"書誌レコードID","attribute_value_mlt":[{"subitem_source_identifier":"AN00240555","subitem_source_identifier_type":"NCID"}]},"item_10002_source_id_9":{"attribute_name":"ISSN","attribute_value_mlt":[{"subitem_source_identifier":"02869721","subitem_source_identifier_type":"ISSN"}]},"item_10002_version_type_20":{"attribute_name":"著者版フラグ","attribute_value_mlt":[{"subitem_version_resource":"http://purl.org/coar/version/c_970fb48d4fbd8a85","subitem_version_type":"VoR"}]},"item_creator":{"attribute_name":"著者","attribute_type":"creator","attribute_value_mlt":[{"creatorNames":[{"creatorName":"小澤, 義昭"},{"creatorName":"オザワ, ヨシアキ","creatorNameLang":"ja-Kana"}],"nameIdentifiers":[{"nameIdentifier":"300","nameIdentifierScheme":"WEKO"}]},{"creatorNames":[{"creatorName":"OZAWA, Yoshiaki","creatorNameLang":"en"}],"nameIdentifiers":[{"nameIdentifier":"198","nameIdentifierScheme":"WEKO"}]}]},"item_files":{"attribute_name":"ファイル情報","attribute_type":"file","attribute_value_mlt":[{"accessrole":"open_date","date":[{"dateType":"Available","dateValue":"2016-06-11"}],"displaytype":"detail","filename":"p085-117_小澤.pdf","filesize":[{"value":"476.2 kB"}],"format":"application/pdf","licensetype":"license_note","mimetype":"application/pdf","url":{"label":"小澤義昭","url":"https://stars.repo.nii.ac.jp/record/103/files/p085-117_小澤.pdf"},"version_id":"dcc69a9d-f581-40bc-93b3-9d3fe70e325d"}]},"item_keyword":{"attribute_name":"キーワード","attribute_value_mlt":[{"subitem_subject":"会計教育","subitem_subject_scheme":"Other"},{"subitem_subject":"Pathways Commission","subitem_subject_scheme":"Other"},{"subitem_subject":"会計職業専門家","subitem_subject_scheme":"Other"},{"subitem_subject":"米国会計学会(AAA)","subitem_subject_scheme":"Other"},{"subitem_subject":"米国公認会計士協会(AICPA)","subitem_subject_scheme":"Other"}]},"item_language":{"attribute_name":"言語","attribute_value_mlt":[{"subitem_language":"jpn"}]},"item_resource_type":{"attribute_name":"資源タイプ","attribute_value_mlt":[{"resourcetype":"departmental bulletin paper","resourceuri":"http://purl.org/coar/resource_type/c_6501"}]},"item_title":"米国における将来の会計専門教育への取り組みと我が国の現状と課題 : 米国Pathways Commissionの最終報告とその後の活動を中心に","item_titles":{"attribute_name":"タイトル","attribute_value_mlt":[{"subitem_title":"米国における将来の会計専門教育への取り組みと我が国の現状と課題 : 米国Pathways Commissionの最終報告とその後の活動を中心に"},{"subitem_title":"The Efforts on Future of Accounting Higher Education in the United States, and the Current Situation and Issues in Japan","subitem_title_language":"en"}]},"item_type_id":"10002","owner":"13","path":["211"],"pubdate":{"attribute_name":"公開日","attribute_value":"2016-06-17"},"publish_date":"2016-06-17","publish_status":"0","recid":"103","relation_version_is_last":true,"title":["米国における将来の会計専門教育への取り組みと我が国の現状と課題 : 米国Pathways Commissionの最終報告とその後の活動を中心に"],"weko_creator_id":"13","weko_shared_id":-1},"updated":"2023-05-15T16:35:50.357650+00:00"}