授業科目名 年度 学期 開講曜日・時限 学部・研究科 全担当教員 単位数
51572:[2025 春セメスター]International Accounting(B) 2025 春セメスター 木4 経営学部 呉 懿 2

キャンパス

OIC

授業施設

AS358セミナールーム

授業で利用する言語

英語

授業の概要と方法

This international accounting course aims to provide students with an awareness of a variety of topics about the global aspect of financial accounting. This course is designed to provide students with a "big picture" of what is going on in international accounting, particularly concerning international accounting standards. Knowledge of a small number of international standards and specific nations will enable you to better understand what is required by IFRS in a given area of accounting and the effects it will inevitably have on a specific country. Students with a basic grasp of accounting within their home country setting can aim to add an international perspective on accounting.

*Please use the associated readings to build a foundation of structured knowledge on the various topics discussed in the class.
* The course schedule might change depending on the number of participants and current issues in accounting.
*In this course, we may feature guest speakers during certain sessions. In the event of a guest speaker, the format (remote or face-to-face) is subject to change. I will update and communicate all relevant details via the Course News once the schedule is finalized.

本科⽬は、経営学を英語で学ぶ専⾨科⽬です。
This course is a business major subject offered in English.

本科⽬の受講にあたっては、TOEIC®L&R 620､TOEFL®-ITP 520､あるいは TOEFL®-iBT 68 相当以上の英語⼒を保持していることを⽬安としています。
This course targets students with a minimum TOEIC® L&R score of 620, TOEFL®-ITP score of 520, or TOEFL®-iBT score of 68.

受講生の到達目標

Upon successful completion of this course, students will be able to complete the following key tasks:
1. Discuss the nature and scope of international accounting.
2. Analyze the environmental factors that drive accounting diversity across nations.
3. Explain the variations in IFRS implementation across countries and assess different approaches to IFRS adoption.
4. Understand the IFRS Conceptual Framework, including the objectives and qualitative characteristics of financial statements.

事前に履修しておくことが望まれる科目

授業スケジュール

授業回数/
担当教員（複数担当の場合） 		テーマ
キーワード・文献・補足事項等
1

Navigating the World of Accounting

Impact of economic globalization on accounting practices
Globalization of stock markets and its effects on standards
The structure and influence of the international financial system
Accounting challenges posed by the nature and growth of multinational enterprises(MNEs)
*+R Session. For details, please refer to manaba+R.
Instructions on class design, grading policy, and preview of the course. The access details and materials for the R+ session will be available through Course News before the class.

2-3

Accounting Diversity①: Causes of international differences in accounting

Legal systems
Providers of finance
Taxation systems
Other external influences
Real-world examples of international accounting differences

4-5

Accounting Diversity②: Causes of international differences in accounting

Cultural influences as a cause of international accounting differences
Role of accountant values in accounting estimates
Review of previous studies

6-7

IFRS vs. US GAAP: Key Differences

Principles-based vs. rules-based approaches
Convergence efforts between IFRS and US GAAP
Implications for international financial analysis

8

The Path Toward IFRS Harmonization

Evolution and historical development of IFRS
Role and structure of the International Accounting Standards Board (IASB)
Challenges and obstacles to global harmonization
Contributions of other standard-setting bodies
Cross-border influences shaping accounting practices

9

Lobbying and the Development of Accounting Standards

The role of lobbying in shaping accounting standards
Stakeholders involved in lobbying efforts (e.g., corporations, industry groups, governments)
Case studies of lobbying influence on standard-setting bodies

10

Use of IFRS

Variations in IFRS implementation across countries
Different approaches to IFRS adoption

11

IFRS: The Conceptual Framework

Objectives of financial statements
Qualitative characteristics of useful financial information
Effects of IFRS Adoption
Review of previous studies

12-14

Student presentations (Case study)

Summary and wrap-up

授業実施形態

*Because there are no limits on the number of registered students, the classroom could become crowded, so the first class will be held using multimedia tools (on demand). The access details and materials for the R+ session will be available through Course News before the class.
*With the exception of the first session, all classes will generally be held face-to-face.
*In instances where the scheduled class format may deviate due to factors such as instructor business trips or health-related issues, media-assisted instruction may be employed. Announcements regarding such deviations will be made in advance through manaba+R.

*第1回については、受講登録者数が定まっておらず、教室内が密集する可能性があるため、メディアを利⽤した授業（オンデマンド型）を実施します。+R授業のアクセス情報および講義資料は、授業前にコースニュースにて共有します。
*第1回を除く全授業回において、原則対⾯での授業を実施します。
*担当者の出張や体調不良等により、授業スケジュールの記載とは異なり、メディアを活用した授業回が生じることがあります。その場合は、manaba+Rを活用して事前にアナウンスを行います。

授業外学習の指示

Please pay attention to the instructions for every assignment such as the due date and time allowed (if that is the case). It will be the student’s responsibility to complete their assignments on time and in an acceptable manner. Thus, late assignments will not be accepted unless granted by the instructor.

成績評価方法

種別 割合(%) 評価基準等
定期試験（筆記）

レポート試験
（統一締切日を締切とするレポート）

上記以外の試験・レポート、平常点評価
（日常的な授業における取組状況の評価）		 100

Class participation (20%)
Discussion paper (30%)
Presentation (30%)
Final report (20%)

成績評価方法(備考)

Class participation grade is affected by general classroom behavior, which includes but is not limited to: being absent without informing the instructor ahead of time, coming late to class or leaving class early, or exhibiting behavior considered obstructive to the learning of other students in the class.
The discussion paper consists of communication on learning progress or analyses/quiz based on the provided materials. Students are expected to present their analyses and insights in group discussions.

受講および研究に関するアドバイス

It would be best if students read business news in English and keep up with the current business issues and trends. Some basic knowledge in business and management would be of help in understanding the lectures.

教科書

教科書(使用頻度、その他補足)

参考書

書名 著者 出版社 ISBNコード 備考
International Accounting and Multinational Enterprises Lee H. Radebaug, Sidney J. Gray, Ervin L. Black Wiley 9780471652694 2006
多国籍企業の会計―グローバル財務報告と基準統合 リー H.ラデボー 中央経済社 4502276901 2007
Creative Accounting, Fraud and International Accounting Scandals Michael J. Jones Wiley 0470057653 2010
表解 IFRS・日本・米国基準の徹底比較 有限責任監査法人トーマツ 中央経済社 4502392219 2021
米国財務会計基準の実務 長谷川茂 中央経済社 4502402311 2021
Financial Accounting　An International Introduction, 7th Edition David Alexander, Christopher Nobes Pearson 129229583X 2020
Comparative International Accounting, 14th Edition Christopher Nobes, Robert B. Parker Pearson 1292296461 2020

参考書(使用頻度、その他補足)

参考になるwwwページ

授業内外における学生・教員間のコミュニケーションの方法

manaba+R,学生との直接対話

備考

【留学帰国者（「留学終了届」が春学期授業開始日から4月末までに受理された学生）への課題】
出席できなかった授業回の授業内容を確認し、自学自習を行ってください。そのうえで、欠席1回について1つの課題が課されますので、それぞれA4用紙1枚以上にまとめて、5月末までに担当教員へ提出して下さい。課題については、担当教員に直接問い合わせてください。
【科目ナンバリング・カリキュラムマップはこちらから/Click here to see the Curriculum-Map and Course-Numbering】
URL:https://secure.ritsumei.ac.jp/students/pathways-future/course/curriculum.html/