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 University Graduate School of Professional Accountancy Doctoral Program in Department of Professional Accounting.

Educational and research objectives

The objective of this program is to train education and research leaders in the accounting profession who have a high level of professional ethics in the theories, standards, systems and practices of the core subjects of accounting, auditing and tax law and related subjects, which are the subject of research and education for accounting professionals.

Three Policies

  • Diploma Policy (Policy for Completion Certification and Awarding of Degrees)

    ■ Knowledge and skills
    Students have acquired advanced knowledge of the theories, standards, systems and practices of accounting, auditing, tax law and related fields, as well as appropriate research methods.

    ■Thinking ability, judgment ability, expressive ability
    In research papers on accounting, auditing, and tax law, students should possess the logical and empirical research ability to take originality, the relationship between theory and practice, and an international perspective, and should disseminate their research in academic journals or at academic conferences.

    ■ Motivation, interest, and attitude
    They have acquired the professional ethics and accounting mindset of the accounting profession, and have leadership skills as researchers or practitioners.

  • Curriculum Policy (Policy for creating and implementing educational courses)

    In order to achieve the goal of developing human resources in Department of Professional Accounting, the following curriculum has been organized to provide education that corresponds to research of high quality and content in a wide range of accounting fields.
    ・We will provide a research guidance seminar to provide advice on doctoral dissertation research.
    - We will provide coursework subjects (accounting research methods) to enable students to acquire research methods related to a wide range of fields.

    In addition, doctoral interim report and doctoral thesis presentation sessions will be held for the purposes of receiving appropriate guidance from faculty other than the supervising professor and understanding the progress of thesis writing.

  • Admission Policy

    ■ Knowledge and skills
    Possess master's level academic or practical knowledge in the field of accounting (including auditing, taxation, and related systems).

    ■Thinking ability, judgment ability, expressive ability
    Have a master's thesis or equivalent research achievements in the field of accounting, and possess the ability to think theoretically and to write an essay.

    ■ Motivation, interest, and attitude
    After obtaining their degree, they have the desire to utilize their advanced accounting knowledge to work as researchers or practitioners such as certified public accountants.

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