授業の目的 【英語】
Goals of the Course [ENG] | | | 【Standardized across all programs】 This course introduces students to the market economy. Understanding the history and the mechanism of the market economy is indispensable for thinking about the modern world. Many of the problems that nations and the world face such as environmental destruction, unemployment, poverty, education and health can be understood as the fruits and failures of the market. The aim of this course is to promote students' understanding of the market economy and to develop insight into real economic problems. |
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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 reporting in capital markets within the context of information economics.
2. Comprehend the concept of agency theory and the moral hazard conflict between shareholders and management.
3. Recognize both political and economic issues regarding accounting standard setting in the context of capital markets. |
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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. |
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課外学修等
Study Load (Self-directed Learning Outside Course Hours) | | | Students are expected to read the corresponding materials posted on TACT and actively participate in class discussions based on those materials. At lease 3 hours of work per week is required. |
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注意事項
Notice for Students | | | These descriptions and schedules are subject to change and any updates will be communicated through TACT or during class. |
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本授業に関するWebページ
Reference website for this Course | | |
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担当教員からのメッセージ
Message from the Instructor | | |
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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 | | |
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授業開講形態等
Lecture format, etc | | A-1）Face-to-face course（Only face-to-face classes） will be conducted every week.
* Classrooms for face-to-face classes can be found in Timetable B on the ILAS website. |
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