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首页> 外文期刊>Procedia - Social and Behavioral Sciences >How Accounting Students Define Success, and the Factors Affecting their Success and Failure, While Studying in the Accounting Schools of Japan
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How Accounting Students Define Success, and the Factors Affecting their Success and Failure, While Studying in the Accounting Schools of Japan

机译：在日本会计学校学习期间，会计专业学生如何定义成功以及影响他们成功与失败的因素

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摘要

This study aimed to identify the definition of success among students studying at the Accounting Schools (ASs) in Japan, and to investigate factors that students perceived to need for their learning success at ASs. This study also examined how students’ attendance to the Cram schools gave impact to change of their learning goals at ASs. Data for this research was collected via a questionnaire-based survey of students studying at the Accounting Schools (AS) in Japan. The AS is the postgraduate-level school that provides specific accounting education for students who aspire to become professional accountants. The questionnaire used in this study was designed for participants to write qualitative responses regarding the definition of success and the factors affecting their learning success and failure. The primary finding of this study was that the majority of students decided to attend the ASs for the sake of their intrinsic goals (e.g. personal growth and networking), rather than simply seeking for passing Certified Public Accountants (CPA)/Tax Accountants (TA) examination or material success after their graduation. The analysis of influential factors to students’ success and failure also supported this finding and interpretation. The research concluded with several recommendations for educators and administrators at ASs to improve quality of accounting education in relation to help achieve students’ success.
机译：本研究旨在确定在日本会计学院（ASs）学习的学生中成功的定义，并调查学生认为在ASs学习成功所需的因素。这项研究还研究了学生对补习班的学习如何影响他们在AS的学习目标的变化。这项研究的数据是通过对在日本会计学院（AS）学习的学生进行的基于问卷的调查收集的。 AS是研究生水平的学校，为渴望成为专业会计师的学生提供特定的会计教育。本研究中使用的问卷旨在让参与者就成功的定义以及影响他们学习成功和失败的因素写定性回答。这项研究的主要发现是，大多数学生出于其内在目标（例如个人成长和人际关系）而决定参加AS，而不是简单地寻求通过注册会计师（CPA）/税收会计师（TA）毕业后的考试或物质上的成功。对学生成败的影响因素的分析也支持这一发现和解释。研究结束时，为AS的教育者和管理人员提供了一些建议，以提高会计教育的质量，从而帮助学生取得成功。

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