{"id":"https://openalex.org/W7208572425","doi":null,"title":"The Efforts on Future of Accounting Higher Education in the United States, and the Current Situation and Issues in Japan","display_name":"The Efforts on Future of Accounting Higher Education in the United States, and the Current Situation and Issues in Japan","publication_year":2014,"publication_date":"2014-03-28","ids":{"openalex":"https://openalex.org/W7208572425"},"language":"ja","primary_location":{"id":"pmh:oai:irdb.nii.ac.jp:01180:0002520130","doi":null,"is_oa":true,"landing_page_url":"https://stars.repo.nii.ac.jp/records/103","pdf_url":"https://stars.repo.nii.ac.jp/record/103/files/p085-117_%E5%B0%8F%E6%BE%A4.pdf","source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"St. Andrew's University economic and business review","raw_type":"departmental bulletin paper"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://stars.repo.nii.ac.jp/record/103/files/p085-117_%E5%B0%8F%E6%BE%A4.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5149849955","display_name":"Yoshiaki OZAWA","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"\u5c0f\u6fa4, \u7fa9\u662d","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5149849955"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"55","issue":"4","first_page":"85","last_page":"117"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12378","display_name":"Accounting Education and Careers","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10546","display_name":"Higher Education Governance and Development","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3304","display_name":"Education"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-education-reform","display_name":"accounting education reform","score":0.7120000123977661},{"id":"https://openalex.org/keywords/curriculum-development","display_name":"curriculum development","score":0.8259999752044678},{"id":"https://openalex.org/keywords/faculty-development","display_name":"faculty development","score":0.9319999814033508},{"id":"https://openalex.org/keywords/american-institute-of-certified-public-accountants","display_name":"AICPA","score":0.5789999961853027},{"id":"https://openalex.org/keywords/american-accounting-association","display_name":"American Accounting Association","score":0.7549999952316284}],"concepts":[{"id":"https://openalex.org/C2776034101","wikidata":"https://www.wikidata.org/wiki/Q1509347","display_name":"Commission","level":2,"score":0.8633000254631042},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.7210999727249146},{"id":"https://openalex.org/C2780090960","wikidata":"https://www.wikidata.org/wiki/Q194489","display_name":"Salary","level":2,"score":0.5228000283241272},{"id":"https://openalex.org/C2776035091","wikidata":"https://www.wikidata.org/wiki/Q7928819","display_name":"Viewpoints","level":2,"score":0.5195000171661377},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.5184999704360962},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.4999000132083893},{"id":"https://openalex.org/C2780889827","wikidata":"https://www.wikidata.org/wiki/Q10756188","display_name":"Treasury","level":2,"score":0.49480000138282776},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.4810999929904938},{"id":"https://openalex.org/C3116431","wikidata":"https://www.wikidata.org/wiki/Q31728","display_name":"Public administration","level":1,"score":0.4422999918460846},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.4140999913215637},{"id":"https://openalex.org/C2780791683","wikidata":"https://www.wikidata.org/wiki/Q846785","display_name":"Action (physics)","level":2,"score":0.41269999742507935},{"id":"https://openalex.org/C120912362","wikidata":"https://www.wikidata.org/wiki/Q136822","display_name":"Higher education","level":2,"score":0.39500001072883606},{"id":"https://openalex.org/C61521584","wikidata":"https://www.wikidata.org/wiki/Q705899","display_name":"Accreditation","level":2,"score":0.367000013589859},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.35359999537467957},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.31949999928474426},{"id":"https://openalex.org/C2781243023","wikidata":"https://www.wikidata.org/wiki/Q3558349","display_name":"Presidency","level":3,"score":0.31790000200271606},{"id":"https://openalex.org/C13896816","wikidata":"https://www.wikidata.org/wiki/Q3029422","display_name":"Chief audit executive","level":5,"score":0.30649998784065247},{"id":"https://openalex.org/C134215751","wikidata":"https://www.wikidata.org/wiki/Q829080","display_name":"Professional association","level":2,"score":0.3012000024318695},{"id":"https://openalex.org/C137725906","wikidata":"https://www.wikidata.org/wiki/Q758913","display_name":"Audit committee","level":3,"score":0.2709999978542328},{"id":"https://openalex.org/C18555067","wikidata":"https://www.wikidata.org/wiki/Q8375051","display_name":"Joint (building)","level":2,"score":0.26109999418258667},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.26010000705718994},{"id":"https://openalex.org/C2780210234","wikidata":"https://www.wikidata.org/wiki/Q422638","display_name":"Action plan","level":2,"score":0.2574999928474426},{"id":"https://openalex.org/C3017489713","wikidata":"https://www.wikidata.org/wiki/Q4686866","display_name":"Advisory committee","level":2,"score":0.25529998540878296},{"id":"https://openalex.org/C187736073","wikidata":"https://www.wikidata.org/wiki/Q2920921","display_name":"Management","level":1,"score":0.25119999051094055}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:irdb.nii.ac.jp:01180:0002520130","doi":null,"is_oa":true,"landing_page_url":"https://stars.repo.nii.ac.jp/records/103","pdf_url":"https://stars.repo.nii.ac.jp/record/103/files/p085-117_%E5%B0%8F%E6%BE%A4.pdf","source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"St. Andrew's University economic and business review","raw_type":"departmental bulletin paper"}],"best_oa_location":{"id":"pmh:oai:irdb.nii.ac.jp:01180:0002520130","doi":null,"is_oa":true,"landing_page_url":"https://stars.repo.nii.ac.jp/records/103","pdf_url":"https://stars.repo.nii.ac.jp/record/103/files/p085-117_%E5%B0%8F%E6%BE%A4.pdf","source":{"id":"https://openalex.org/S7407056385","display_name":"Institutional Repositories DataBase (IRDB)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I184597095","host_organization_name":"National Institute of Informatics","host_organization_lineage":["https://openalex.org/I184597095"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"St. Andrew's University economic and business review","raw_type":"departmental bulletin paper"},"sustainable_development_goals":[{"display_name":"Quality education","id":"https://metadata.un.org/sdg/4","score":0.6164000034332275}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7208572425.pdf","grobid_xml":"https://content.openalex.org/works/W7208572425.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W285721944","https://openalex.org/W2080893615","https://openalex.org/W2784097420","https://openalex.org/W2993096146","https://openalex.org/W2053635601","https://openalex.org/W2992932264","https://openalex.org/W2206137965","https://openalex.org/W4210291131","https://openalex.org/W2053391671","https://openalex.org/W2491167399"],"abstract_inverted_index":{"This":[0,236,327,368],"paper,":[1,240],"first":[2],"of":[3,9,46,54,80,97,143,145,148,160,171,197,214,233,253,270,307,333,336,348,360,382,384],"all,":[4],"explains":[5,204],"history":[6],"and":[7,12,22,51,99,108,120,165,248,274,280,292,346,374,397],"structure":[8,79],"Pathways":[10,30],"Commission,":[11],"carefully":[13],"determines":[14],"the":[15,26,37,47,64,71,86,113,135,140,153,180,205,209,215,219,224,231,234,244,251,254,265,317,325,334,343,355,365,380,385,406],"following":[16],"seven":[17,114],"recommendations":[18],"with":[19,74,117,394],"specific":[20,118],"objectives":[21,119],"action":[23,121],"items":[24],"on":[25,70,89,238,243],"final":[27,87,216],"report.":[28,217],"The":[29,40,56,83,92,110,175],"Commission":[31,41,84,154,176,225],"was":[32],"formed":[33],"in":[34,36,61,106,305,352,364,392,409],"2010":[35],"United":[38,366],"States.":[39,367],"is":[42,195,258,284,314],"a":[43,76,261,309,330],"joint":[44],"undertaking":[45],"American":[48,52],"Accounting":[49],"Association":[50],"Institute":[53],"CPAs.":[55],"two":[57,95],"organizations":[58],"were":[59],"charged":[60],"2008":[62],"by":[63,267],"U.S.":[65],"Treasury":[66],"Department's":[67],"Advisory":[68],"Committee":[69],"Auditing":[72],"Profession":[73],"studying":[75],"possible":[77],"future":[78,266,359],"higher":[81,362],"education.":[82],"released":[85],"report":[88,93,111],"July":[90],"2012.":[91],"culminated":[94],"years":[96],"study":[98],"insights":[100],"from":[101,137,390],"teams":[102],"representing":[103],"diverse":[104,322],"viewpoints":[105],"practice":[107,275],"academic.":[109],"made":[112],"recommendations,":[115],"each":[116],"items.":[122],"It":[123],"also":[124,177],"identifies":[125],"impediments":[126],"to":[127,183,186,259,285,315,319,354,387,401],"accomplishing":[128],"those":[129],"goals.":[130],"Secondly,":[131],"this":[132,202,239,340],"paper":[133,203,341,369],"introduces":[134],"reactions":[136],"AICPA":[138],"through":[139,250],"some":[141],"articles":[142],"Journal":[144],"Accountancy.":[146],"One":[147],"these":[149],"article":[150],"indicated":[151],"that":[152,229,371],"had":[155],"called":[156],"for":[157,264,276,294,358,405],"greater":[158],"appreciation":[159],"professional":[161],"qualified":[162],"(PQ)":[163],"faculty":[164,302],"their":[166],"integration":[167,269],"into":[168,208,324],"significant":[169],"functions":[170],"accounting":[172,181,271,278,350,361,375,388],"education":[173,363],"programs.":[174],"calls":[178],"upon":[179],"profession":[182,263,389],"develop":[184,286],"practitioners":[185,376],"become":[187],"PQ":[188,191],"faculty.":[189],"However,":[190],"faculty's":[192,199],"average":[193],"salary":[194],"half":[196],"AQ":[198],"one.":[200],"Thirdly,":[201],"commission":[206],"moves":[207],"implementation":[210,337],"activities":[211,357],"after":[212],"release":[213],"At":[218],"2013":[220],"AAA":[221],"Annual":[222],"Meeting,":[223],"coordinated":[226],"five":[227],"sessions":[228],"highlighted":[230],"work":[232],"Commission.":[235],"section":[237],"especially,":[241],"focused":[242],"recommendation":[245,257,283,313],"No.1,":[246],"4":[247],"5":[249],"introduction":[252],"meeting.":[255],"No.1":[256],"build":[260],"learned":[262],"purposeful":[268],"research,":[272],"education,":[273,351],"students,":[277],"practitioners,":[279],"educators.":[281],"No.4":[282],"curriculum":[287],"models,":[288],"engaging":[289],"learning":[290],"resources":[291],"mechanisms":[293],"easily":[295],"sharing":[296],"them,":[297],"as":[298,300],"well":[299],"enhancing":[301],"development":[303],"opportunities":[304],"support":[306],"sustaining":[308],"robust":[310],"curriculum.":[311],"No.5":[312],"improve":[316,402],"ability":[318],"attract":[320],"high-potential,":[321],"entrants":[323],"profession.":[326],"session":[328],"provides":[329],"brief":[331],"recap":[332],"progress":[335],"activities.":[338],"Finally,":[339],"discusses":[342],"current":[344],"situation":[345],"issues":[347],"Japanese":[349,372,395],"comparison":[353],"above":[356],"concludes":[370],"educators":[373],"should":[377],"deeply":[378],"consider":[379],"necessity":[381],"improvements":[383],"pathways":[386],"classroom":[391],"partnership":[393],"government,":[396],"furthermore,":[398],"we":[399],"have":[400],"eligibility":[403],"requirements":[404],"CPA":[407],"examination":[408],"Japan.":[410]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-09-04T00:00:00"}