<論文>管理会計教育における表計算ソフトの利用

概要

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Nowadays, there is no doubt that the spreadsheet software is widely used in practice. It seems that many business enterprises want to employ undergraduate students who can analyze practical situations quantitatively using the spreadsheet software based on themanagement, economic, and accounting theory. Considering the fact that the personal computer has become more powerful and compact, and its price is decreasing remarkably over the past several years, this trend will be intensified hereafter. On the other hand, Japanese university or college opens the introductory computer science courses and teaches the basic operations of the spreadsheet software in these courses. It is apparent that such a program is not satisfactory to the business company's needs as the main purpose of this introductory course is to master the basic skills of the computer. We have to consider the effective use of the spreadsheet software in our lectures (e.g. accounting, economics, statistics, and so on) to respond to the needs of the business enterprise. In this article, I examine how to use the spreadsheet software using familiar management accounting topics and propose two stages to promote the effective use of the spreadsheet software in the lecture. I explain this using numerical examples in each stage. Though I treat with management accounting topics here, I believe that the essence of my idea is applicable to other subjects.
青森公立大学の論文
1999-09-30