ABSTRACT

This chapter introduces the recent developments in accounting education in Japan. Japan is the leading developed country in Asia, thus the quality of accounting professions is important to achieve higher levels of social and economic activities in both the domestic and the global contexts. The chapter presents: the development of the Japanese accounting profession system; initial professional development (IPD); continuous professional development (CPD); statistics of Certified Public Accountant (CPA) examinees in Japan; the global convergence of accounting education in Japan; and the latest trends in accounting education in Japan. A descriptive case study approach is used in the chapter to analyze the data and statistics collected from the extant literature and official documents associated with accounting education in Japan. The chapter discusses the several implications for the future development of accounting education in Japan. The most prominent trend in accounting education in Japan is to bring active learning approaches (ALA) into accounting classroom.