授業の目的 【英語】
Goals of the Course [ENG] | | | Courses that help students of all specialities to develop well-balanced characters and comprehensive decision-making skills. |
|
|
授業の達成目標 【英語】
Objectives of the Course [ENG] | | At the end of the course, students should be able to:
1. Understand the role of financial accounting and reporting in the society from capital markets.
2. Discuss net income's pivotal role in a managerial contracting context as well as in reporting to investors.
3. Comprehend the concept of agency theory and the basic moral hazard conflict between shareholders and management. |
|
|
教科書
Textbook | | | Scott, W.R., and P.C. O'Brien, (2020) Financial Accounting Theory, 8th Ed. Pearson. ISBN: 978-0-13-416668-1. |
|
|
課外学修等
Study Load (Self-directed Learning Outside Course Hours) | | | Students are expected to have read the corresponding materials posted on TACT (formerly NUCT) and participate in class discussions based on written assignments prepared in advance. At lease 3 hours of work per week is required. |
|
|
注意事項
Notice for Students | | ・These descriptions and schedules are subject to change and any changes will be informed through TACT (formerly NUCT) or during the class.
・A calculator will be needed for calculations.
・Smartphones must be turned off during the class. |
|
|
本授業に関するWebページ
Reference website for this Course | | |
|
担当教員からのメッセージ
Message from the Instructor | | |
|
実務経験のある教員等による授業科目（大学等における修学の支援に関する法律施行規則に基づくもの）
Courses taught by Instructors with practical experience | | |
|
授業開講形態等
Lecture format, etc | | ・Face-to-face classes （Only face-to-face classes） (A-1) will be conducted every week.
・Students who are unable to attend in-person classes will be allowed to participate classes via ZOOM for reasons of inability to attend. |
|
|