Research of the Influence on the Society of the Display Orientation in Bookkeeping and Accounting, Caused by Digitization

数字化对簿记会计显示方向对社会的影响研究

基本信息

批准号：
17530351
负责人：
SHIBA Kenji
金额：
$ 2.09万
依托单位：
Kansai University
依托单位国家：
日本
项目类别：
Grant-in-Aid for Scientific Research (C)
财政年份：
2005
资助国家：
日本
起止时间：
2005 至 2007
项目状态：
已结题

项目摘要

Our research was centered on analyzing the digitization process and the "display orientation" caused by that process, and the influence on the society. More precisely, we analyzed their influence on bookkeeping and accounting education, as well as the changes in the society due to the spread of the XBRL.The research performed in these three years can be divided into three fields :As a sociological theory XBRL, which is a typical example of the "display oriented" technology, has causing a big change in the society, as its spread in the business and investment world is making a revolutionary change in information circulation. In the final report, these changes are discussed in separate, before and after the XBRL in the development of computers (i.e. in the history of digitization process).As an educational theory, the development of the information and communication technology (ICT) is making a great change in classroom teaching and selflearning education. The two basic philosophies of t … More he recent "display orientation" and the former "experimental orientation", interacting with the concepts of "instructivism" and "constructivism" in education, are giving opportunities for reconsidering teaching methods. These themes are discussed in the final report as a theory in general education and a theory for education in accounting.One of the researchers, Prof. Sakagami, as a specialist in XBRL, and from the standpoint of an accounting academician, is making efforts for the promotion and enlightening of XBRL, based on our discussions about its influence on the society.The research head Prof. Shiba, with the other researchers Prof. Fukuura and Prof. Kudo, are putting into practice the results of this research in the field of bookkeeping and accounting education. Prof. Shiba introduced a classroom teaching support system, a web-based e-learning system, aiming at obtaining the effect of a digital one to one teaching. Prof. Fukuura and Prof. Kudo are analyzing traditional bookkeeping education, developing and using new teaching methods by making use of computers.In summary, by capturing the "display orientation" as a macro-social phenomenon, we clarified the possibility to make a social analysis. Less

我们的研究集中在分析数字化过程和由该过程引起的“显示取向”以及对社会的影响。更确切地说，我们分析了它们对簿记和会计教育的影响，以及由于XBRL的传播而导致的社会变化。这三年中所进行的研究可以分为三个领域：作为社会学理论XBRL，这是“展示方向”技术的典型示例，在社会中导致了社会的巨大变化，因为它在企业和投资世界中的传播是循环和革命性的变化。在最终报告中，这些变化是在XBRL开发之前和之后在计算机开发（即在数字化过程的历史上）中讨论的。作为一种教育理论，信息和通信技术（ICT）的发展正在对课堂教学和自学教育进行重大变化。 T…的两个基本哲学……更近的“显示方向”和前“实验取向”，与教育中的“教育主义”和“建构主义”的概念相互作用，为重新考虑教学方法提供了机会。这些主题在最终报告中作为通识教育理论和会计教育理论进行了讨论。研究人员，萨卡加米教授作为XBRL的专家萨卡加米教授，从会计院士的角度来看，正在努力促进和启发XBRL的XBRL，以我们对社会的影响进行讨论。将这项研究的结果付诸实践在簿记和会计教育领域。 Shiba教授推出了一个基于网络的电子学习系统的课堂教学支持系统，旨在获得数字教学的效果。通过使用计算机来捕获“显示取向”作为宏观社会现象，我们阐明了进行社会分析的可能性，通过使用计算机来对传统的簿记教育进行分析，开发和使用新的教学方法进行分析。较少的