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13 English Summary The Issues of Cost Accounting Education in Japanese Universities Using Syllabus Data of Japanese Universities Noriaki Oku Ichiro Yokoyama In this paper, we explore the current state of cost accounting education in Japanese universities. In addition, we discuss the issues based on our exploration. The practice of cost accounting in Japan is influenced by Cost Accounting Standard issued by Ministry of Finance Japan in 1962. Cost accounting education in Japan is also influenced by this standard strongly. On the other hand, many Japanese firms use new techniques of cost accounting (e.g. Activity Based Costing, Lifecycle Costing or Material Flow Cost Accounting). However, their techniques have not considered in this standard. Furthermore, this standard has not been changed. Under their circumstances, to understand the state of cost accounting education in Japanese universities is beneficial to develop new cost accounting education in the future. We have focused on the syllabus of Japanese university as our exploration object. And we downloaded and obtained the syllabus data of 317 courses of 132 Japanese universities. We investigate five elements (course title, number of credit, content of the course, relation of accountingrelated qualifications, textbook) based on our exploration. As the result, we can confirm that Cost Accounting Standard is essential components of Japanese cost accounting education and that cost accounting education is related to the accounting-related qualifications. Finally, we discuss about more efficient lecture method or system so that cost accounting is widely and steadily developed. Key Words: Cost Accounting, Accounting Education, Cost Accounting Standard, Accountingrelated Qualification, Syllabus Data