Accounting Education and Research to Promote International Understanding: The Proceedings of the Sixth International Conference on Accounting Education : October 7-10, 1987, Kyoto, Japan

Table of contents

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• Title Page iii
• Contents v
• Foreword vii
• Conference Program xi
• Part One General Program of the Conference 1
• Welcome Reception 21
• Part Two Introduction to the Technical Papers 29
• Overview 31
• List of Conference Participants 33
• Organizing Committee 71
• Part Three the Technical Papers 73
• Keynote Presentations 75
• Accounting Education Reviewed in Various Environmental Contexts (including Group a of the Conference Program) 95
• Notes 174
• References 175
• Conclusion 203

• Title Page iii
• Contents v
• Foreword vii
• Conference Program xi
• Part One General Program of the Conference 1
• Welcome Reception 21
• Part Two Introduction to the Technical Papers 29
• Overview 31
• List of Conference Participants 33
• Organizing Committee 71
• Part Three the Technical Papers 73
• Keynote Presentations 75
• Accounting Education Reviewed in Various Environmental Contexts (including Group a of the Conference Program) 95
• Notes 174
• References 175
• Conclusion 203
• Notes 204
• Educating and Certifying Auditors: A Comparative Study of England and Denmark 205
• References 211
• Conclusion 230
• References 230
• References 237
• References 238
• Accounting Education in Different Social-Economic Environments (including Concurrent Session Ia and Concurrent Session Iia, of the Conference Program) 240
• Accounting Education in a Turbulent Environment 252
• Note 266
• References 266
• Conclusions 274
• References 274
• New Theory and Technology for Accounting Education (including Group B of the Conference Program) 288
• Triple-Entry Accounting and Economic Development 288
• Introduction 304
• Effective Teaching Evaluation for Effective Accounting Education 312
• References 318
• The Effect of Using Video as the Media for the Instruction of Principles of Accounting 320
• Teaching International Accounting (including Group C of the Conference Program) 327
• References 333
• Functions of Accounting in Different Social, Economic, and Legal Environments (including Concurrent Session Ib and Iib of the Conference Program) 349
• Political Choice and Its Shaping of the Accounting Function: the Case of the Two Germanies 349
• Functions of Accounting in Socialist Countries 367
• References 378
• The Importance of Social Accounting in Any Complete Accounting Education System 402
• Introduction 402
• Introduction 440
• Functions of Accounting in Developing Countries for Economic Planning 471
• References 476
• The Functions of Accounting in the Caribbean with Special Reference to Jamaica, Barbados, Grenada, Guyana, and Trinidad and Tobago 478
• Bibilography 487
• The Role of Accounting Education and Research in Industrial Development and High-Tech Environments (including Concurrent Session I C and Concurrent Session II C of the Conference Program) 491
• An Empirical Investigation of the Budgetary Process in American and Japanese Manufacturing Firms: A Comparative Analysis 491
• Conclusion 548
• References 549
• Accounting Education as Technology Transfer 566
• References 572
• Note 581
• References 581
• Conclusion 591
• References 592
• On the Use of Electronic Spreadsheet Assignments in the Cost Accounting Class 603
• References 611
• Recent Developments in International Standards and Disclosure Requirements (including Concurrent Session I D and Concurrent Session II D of the Conference Program) 625
• Recent Progress Toward the Development and Acceptance of International Accounting Standards 638
• References 645
• Conclusion 679
• Note 679
• Notes 692
• References 694
• Nonfinancial-Market Concerns for International Disclosure 747
• Notes 758
• Selected Topics on International Accounting (including Group D of the Conference Program) 760
• Empirical Evidence on the Largest Multinationals in the World Today, with an Emphasis on Developing Countries 760
• Selected Topics on Accounting Education and Research (including Group E of the Conference Program) 794
• Recent Trends in Professional Accounting Requirements and Reciprocity in Numerous Countries and Their Impact on Accounting Education 800
• A Postbaccalaureate Education Requirement for the Cpa Profession in Different Social-Economic Environments 802
• Notes 806
• International Transfer of Accounting Research Technology 812
• References 819
• Panel Discussion: International Exchange of Accounting Education and Research--The Past, Present, and Future 857
• Index 877