Graduate School of Business Administration

Back to List

MAN500F1－0096（経営学 / Management 500）
Accounting Information Theory

Manabu SAKAUE

Class code etc
Faculty/Graduate school Graduate School of Business Administration
Attached documents
Year 2022
Class code X7168
Previous Class code
Previous Class title
Term 秋学期授業/Fall
Day/Period 木6/Thu.6,木7/Thu.7
Class Type
Campus 市ヶ谷
Classroom name 各学部・研究科等の時間割等で確認
Grade
Credit(s) 4
Notes
Class taught by instructors with practical experience
Category 修士課程（夜間）授業科目
アカウンティング・ファイナンスコース

Show all

Hide All

Outline (in English)

(Course outline)
The objective of this lecture is to acquire basic knowledge of the accounting data model and electronic disclosure system frameworks and of the extensible business reporting language (XBRL) that is used when describing financial information.

The design and development of accounting information systems proceeds on the premise of a fixed database management system (DBMS) and what is key at this time is the accounting data model. This lecture gives an overview of the development of accounting data model theory as represented by the REA accounting model with the objective of having students understand the fundamentals of accounting data models.

Today, financial accounting information can be freely obtained via electronic disclosure systems, such as EDGAR of the US SEC or EDINET of the Japanese Financial Services Agency, making it possible to use advanced accounting information, so in this course students will be given an overview of the history of electronic disclosure systems, including the technological developments to date, and will also learn the basics of XBRL, which is a computer language developed to write financial accounting information.

(Learning Objectives)
The goal of the course is to provide students with an overview of the development of the REA accounting model, the significance of the accounting data model, and the basic knowledge of the database theory behind it. The goal of this course is also to understand the basic concepts of specifications, taxonomies, and instance documents of XBRL, and to acquire basic knowledge for handling actual XBRL data.

(Learning activities outside of classroom)
This seminar will be based on the assumption that you have read the material in the textbook prior to class.

(Grading Criteria/Policy)
Students are expected to participate in class, take an active role in discussions, and submit term report. The evaluation will be made based on a comprehensive consideration of these activities.
Grading will be based on the following percentages:
100-90:S
87-89:A+
86-83:A
82-80:A-
79-77:B+
76-73:B
72-70:B-
69-67:C+
66-63:C
62-60:C-
59-0:D
No term report: E

Default language used in class

日本語 / Japanese