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1 カナダにおける大学会計教育の現状 松脇昌美 キーワード はじめに
2 Simon FraserEtheringtonQueen'sRichardon 第 Ⅰ 節カナダの大学会計教育の実情 年代初めまで- Etherington & Richardon a Canadian Academic Accounting Association: CAAA
3 Maritimes St. Mary s Quebec Lavaluniversite du Quebec a MontrealUQAM Ontario Queen storontowaterloo PrairieAlberta British Columbia Simon Fraser AlbertaUQAM LavalToronto, Simon FraserQueen swaterloo,, St. Mary s, 1. 大学における会計教育 Etherington & Richardon b apprenticeships ad hoc proprietary instruction The Canadian Institute of Chartered Accountants CACertified Management Accountants of Canada CMACertified General Accountants Association of Canada CGA Quebec Director of Education Waterloo
4 Master of Business Administration, MBA Waterloo MBA Master s degree in accounting WaterlooLavalAlberta MBA executive MBA programs Ph. D. Ph. D. Waterloo UQAMAlbertaPublic ManagementProject Management Quebec CEGEP College d'ensignement general et professionel Ph. D. CA Ph. D.
5 2. 補助金の源泉 Alberta UQAM Alberta CA CGA AlbertaUQAM CGA CGA CMA CMA CMA Waterloo WaterlooSt. Mary s executive education MBAexecutive MBA education MBA Laval
6 3. 小結 第 Ⅱ 節カナダにおける会計教育改革 - 会計専門家協会からの圧力を受けて- 1. 序説 Etherington & Richardon b 2. 制度的圧力とは
7 Dimaggio & Powell Typology Dimaggio & Powell organization field isomorphism Dimaggio & Powell competitive isomorphism institutional isomorphism coercive isomorphism mimetic isomorphism normative isomorphism efficiencylegitimacy
8 3. 制度的圧力に対する抵抗 Etherington & Richardon b Oliver
9 Etherington & Richardon boliver passive active positivenegative Avoidance strategies Defiance strategies Compromise strategies Manipulation strategies
10 4. 抵抗と受け入れ戦略を予測する制度的特徴 Oliver Oliver
11 Etherington & Richardon b 5. 会計教育に対する制度的圧力
12 Ph. D. 6. 抵抗戦略と受け入れ戦略 Etherington & Richardon b active negativeactive positive passive Etherington & Richardon b
13 7. 制度的圧力への抵抗と受け入れ :3 つの大学のケース Waterloo St. Mary s Queen s St. Mary s St. Mary snova Scotia MBA MBAMBA Ph. D. CMA CMA CMA CMA St. Mary s St. Mary St. Mary s St. Mary scma CMA CMA CMA CMA CMA CMA CA Nova Scotia ASCA Nova Scotia Nova Scotia St. Mary s
14 St. Mary s Queen s Queen sontario School of Business School of BusinessMBA Ph. D. School of BusinessMBA School of Business School of Business School of Business Queen s School of BusinessSchool of Business School of Business School of Business CA Queen s mission statementqueen s Queen s School of Business Queen s
15 School of Business Waterlooactive positive resistance Waterloo professional School of Accountancy CA Maser of Accountancy program CMAHonours Management Accountancy programs decentralized nature Waterloo CMACA Waterloo Waterloo 8. 結論と帰結的意味 ( インプリケーション ) Etherington & Richardon b Dimaggio & Powell Typology
16 Etherington & Richardon b Etherington & Richardon b Etherington & Richardon b
17 第 Ⅲ 節調査対象大学の現状 CAAA Etherington & Richardon b 1.Queen s 大学 ( 公立大学 ) Ontario Kingston Queen s Commerce degree program School of Business Queen s Queen s Certificate in Business experiential learning Double Degree option MBA Full Time MBA Executive MBA Accelerated MBA Cornell-Queen s Executive MBA MSc Master of Science in Management PhD Graduate Diploma in Accounting GDADoctoral Program in Management CPA Chartered Professional Accountants CPACPACPA PhDCPA Queen sgdacpa GDA MACC-Business Combination Accounting MACC- Income Tax Practice: Corporate and Individual MACC- Information Systems Control, Management and Audit MACCA- Integration and Analysis MACC-Audit Effectiveness: An Evidential Approach
18 School of Business. 2.Waterloo 大学 ( 州立大学 ) Waterloo School of Accounting and Finance CA CMA Accounting and Financial ManagementCPA Computing and Financial Management Master of Accounting and Diploma CPA
19 Master of Taxation PhD in Accounting Waterloo Waterloo OB Waterloo OB Co-op Waterloo School of Accounting and Finance,
20 3.Alberta 大学 ( 総合大学 ) Alberta Alberta School of Business Bachelor of Commerce: BCom Bilingual BCom, BCom Co-op Program, BCom After Degree, BCom Honors Accounting, BCom Honors Finance, BCom Honors Management Science Alberta MBA Full Time, Part Time Executive MBA Master s of Financial Management Alberta PhD Alberta CPA
21 Alberta School of Business. 4.Simon Fraser 大学 ( 州立の総合大学 ) Beedie School of Business
22 Full-time MBA, Part-Time MBA, Executive Master of Business Administration, Management of Technology MBA, Master of Science in Finance, PhD, Graduate Diploma in Business Administration 5.Toronto 大学 ( 州立大学 ) TorontoKing s College Toronto Toronto TorontoRotman SchoolFinancial Times MBA Businessweek MBA Liberal arts Rotman commerce, TorontoRotman Commerce BCom BCom BCom BCom MBAMBA Joint MBA Executive program
23 Rotman School 6.Laval 大学 Quebec Quebec Quebec Bachelor s degree MBA, Ph. D., Diplomas, Undergraduate Doctoral Degree, Superior School of Commerce Quebec. Faculty of Business Administration MBAPhD 7.UQAM Quebec Montreal Université du Québec à Montréal School of Management School of Management MBA, Specialized Graduate Diploma, Short Graduate Programme 8.St. Mary s 大学 ( 総合大学 ) St. Mary s St. Mary s School of Business SOBEY BCom MBA, Master of Finance, MBA, Master of Technology Entrepreneurship & Innovation, CPA MBA, Co-operative Management Education, PhD
24 9. 結論
25 Etherington & Richardon b おわりに
26 [ 参考文献 ] Duncan Green University of Calgary, Alberta, Canada, RESEARCH SEMINAR SESSION, Accounting Education and The Reproduction of The Accounting Profession. The University of NSW School of Accounting. JEAN BEDARD Universite Laval & COLIN DODDS Saint Mary's University. The University Accounting Professoriate in Canada, Contemporary Accounting Research Special Education Research Issue pp -. KOLA BUHR University of Saskatchewan, GLENN D FELTHAM University of Manitoba, TRACEY THOMPSON TREMAINE University of Toronto, Institutional Dances: How the First Accounting Degree in Canada Came to Be at the University of Saskatchewan, CAP Vol. No. -PCC Vol. No. pp- CAAA/ACPC
27 C 脚注 Lois Deane Etherington and Alan J. Richardson a, Lois Deane Etherington Simon Fraser University and Alan J. Richardson Queen's niversity, The University Context of Accounting Education in Canada, Corttemporary Accounting Research Special Education Research Issue pp - CAAA Lois Deane Etherington and Alan J. Richardson b, Lois Deane Etherington and Alan J. Richardson, Institutional Pressure on University Accounting Education in Canada, Contemporary Accounting Research,. p.. Hung, H., A Typology of the theories of the roles of governing board, Corporate Governance: International Review, Vol., No., p.. Dimaggio Powell Dimaggio Powell Lois Deane Etherington and Alan J. Richardson b p.. Lois Deane Etherington and Alan J. Richardson b p.. Lois Deane Etherington and Alan J. Richardson b p.. Lois Deane Etherington and Alan J. Richardson b p.. Queen s University, University of Waterloo, uwaterloo.ca. University of Alberta, Simon Fraser University, University of Toronto, Universite Laval, UQAM, Saint Mary s University,
28
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