Departmental Bulletin Paper 経営リテラシー:義務教育における複式簿記を中心に

林, 徹

34pp.1 - 15 , 2018-06-30 , 長崎大学経済学部
Both around and after WWII, bookkeeping used to be required and taught in junior high schools as the formal course of study in Japan. But the vocational course which included it had been downgraded into one of the optional classes since 1958. As more and more students went into high schools, the vocational course was finally taken the place by the English classes completely. In this paper, we firstly review three literacies, i.e., of finance, accounting, and management, and compare among them from the point of view for whom each literacy is comprised in Japan. Secondly, based on some references relevant, we try to show one answer to our research question: why and how the vocational course disappeared from the formal course of study in Japan? Finally, referring to preceding research regarding the status quo of three literacies in other countries, we point out some agendas and the direction for future research.

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