Educational and research objectives and three policies
Educational and research objectives and three policies
We would like to introduce the educational and research objectives and three policies of the Aoyama Gakuin University School of Graduate School of Professional Accountancy Accounting Profession major.
Educational and research objectives
Graduate School of Professional Accountancy is committed to providing education based on Christian ideals and aims to train accounting professionals who are fully equipped with high levels of professional ethics, specialized skills, and international qualities.
Accounting Audit Program: Three Policies
-
Diploma Policy (Policy for Completion Certification and Awarding of Degrees)
■ Knowledge and skills
- Have acquired basic professional theories regarding financial accounting, management accounting, auditing and corporate law.
- Have a certain level of understanding of international rules and concepts related to the practice of accounting profession, such as international accounting and auditing.
■Thinking ability, judgment ability, expressive ability
- Possess logical thinking skills in the specialized fields required for the practice of accounting audits.
- Ability to make certain judgments in response to theoretical audit concepts and practical situations.
- Possess advanced communication skills based on basic professional theories in financial accounting, management accounting, auditing and corporate law.
■ Motivation, interest, and attitude
- Acquire the professional ethics and accounting mindset required for the accounting profession. -
Curriculum Policy (Policy for creating and implementing educational courses)
○Common to all programs
Our graduate school has organized the following curriculum with the goal of cultivating "professionals with a sound accounting mind" based on the two pillars of "thorough ethical education" and "cultivating international people."
・An educational curriculum that meets the international standards for professional accountants set by the International Federation of Accountants (IFAC) and the Certified Public Accountant Examination System (partial exemption from short-answer questions)
- Education on professional ethics, business ethics and corporate governance with the aim of cultivating a high level of professional ethics
・Education on international accounting standards and English language with the aim of cultivating professionals with an international perspective
・Education with emphasis on small-group seminars, guidance on writing papers, and debates, aimed at cultivating the thinking, judgment, and expression skills required of accounting professionals
- Education by practitioner teachers and externships at auditing firms, certified public accountant offices, and tax accountant offices, with the aim of cultivating a sound and practical accounting mindset
○ Accounting Audit Program Specific
・Courses to acquire specialized knowledge in financial accounting, management accounting and auditing theory and to improve application skills
・Education through practical case studies to improve problem-finding and problem-solving skills for practical issues -
Admission Policy
■ Knowledge and skills
○ Common to all students (A)
- Possess basic knowledge of accounting (academic ability equivalent to the Japan Chamber of Commerce and Industry Bookkeeping Certification Level 2).
○2-year program (B) (in addition to A)
・Has basic study experience in bookkeeping and accounting at the university graduate level
○ 2-year program (foreign students) (in addition to A and B)
- Possess sufficient Japanese language ability to attend lectures and seminars at the graduate school.
○ 1 year/1.5 year system (in addition to A)
- Have basic knowledge of bookkeeping and accounting through university or graduate school study or work experience.
■Thinking ability, judgment ability, expressive ability
○ Common to all students (C)
- Always grasp the state of the economy, business society, etc., and consider the nature of economic activity and corporate behavior based on that.
○2-year program (in addition to C)
- Interested not only in accounting theory but also in practice, and is thinking about how to combine theory and practice.
○ 1 year/1.5 year course (in addition to C)
- Has a strong interest in accounting theory and is thinking about how theory and practice can be integrated.
■ Motivation, interest, and attitude
○ Common to all students (D)
- Have a sincere desire to learn about the professional ethics of accounting professionals and various accounting mindsets.
- Have a clear specific goal of learning from the broad field of accounting.
○2-year program (in addition to D)
- There is a clear, specific direction regarding career paths after graduation.
Tax Management Program: Three Policies
-
Diploma Policy (Policy for Completion Certification and Awarding of Degrees)
■ Knowledge and skills
- Have acquired basic specialized theories regarding tax laws, financial management and corporate law.
- Have a certain level of understanding of international rules and concepts related to the practice of accounting profession, such as international accounting and auditing.
■Thinking ability, judgment ability, expressive ability
- Possesses logical thinking skills in the specialized fields required for practical tax management.
- Ability to make certain judgments in response to theoretical audit concepts and practical situations.
- Possess advanced communication skills based on basic specialized theories related to tax regulations, financial management, and corporate law.
■ Motivation, interest, and attitude
- Acquire the professional ethics and accounting mindset required for the accounting profession. -
Curriculum Policy (Policy for creating and implementing educational courses)
○Common to all programs
Our graduate school has organized the following curriculum with the goal of cultivating "professionals with a sound accounting mind" based on the two pillars of "thorough ethical education" and "cultivating international people."
・An educational curriculum that meets the international standards for professional accountants set by the International Federation of Accountants (IFAC) and the Certified Public Accountant Examination System (partial exemption from short-answer questions)
- Education on professional ethics, business ethics and corporate governance with the aim of cultivating a high level of professional ethics
・Education on international accounting standards and English language with the aim of cultivating professionals with an international perspective
・Education with emphasis on small-group seminars, guidance on writing papers, and debates, aimed at cultivating the thinking, judgment, and expression skills required of accounting professionals
- Education by practitioner teachers and externships at auditing firms, certified public accountant offices, and tax accountant offices, with the aim of cultivating a sound and practical accounting mindset
Tax management program specific
・Educational courses for each tax item to acquire specialized knowledge of tax laws necessary for tax professionals and improve their ability to apply them
・An educational course to acquire specialized knowledge on financial management necessary for tax professionals and improve their ability to apply it
・Basic education on the basic concepts of tax laws and procedures for filing and paying taxes, etc., to build a foundation as a tax professional -
Admission Policy
■ Knowledge and skills
○ Common to all students (A)
- Possess basic knowledge of accounting (academic ability equivalent to the Japan Chamber of Commerce and Industry Bookkeeping Certification Level 2).
○2-year program (B) (in addition to A)
・Has basic study experience in bookkeeping and accounting at the university graduate level
○ 2-year program (foreign students) (in addition to A and B)
- Possess sufficient Japanese language ability to attend lectures and seminars at the graduate school.
○ 1 year/1.5 year system (in addition to A)
- Have basic knowledge of bookkeeping and accounting through university or graduate school study or work experience.
■Thinking ability, judgment ability, expressive ability
○ Common to all students (C)
- Always grasp the state of the economy, business society, etc., and consider the nature of economic activity and corporate behavior based on that.
○2-year program (in addition to C)
- Interested not only in accounting theory but also in practice, and is thinking about how to combine theory and practice.
○ 1 year/1.5 year course (in addition to C)
- Has a strong interest in accounting theory and is thinking about how theory and practice can be integrated.
■ Motivation, interest, and attitude
○ Common to all students (D)
- Have a sincere desire to learn about the professional ethics of accounting professionals and various accounting mindsets.
- Have a clear specific goal of learning from the broad field of accounting.
○2-year program (in addition to D)
- There is a clear, specific direction regarding career paths after graduation.
