This study aimed to identify the definition of success among students studying at the Accounting Schools (ASs) in Japan, and to investigate factors that students perceived to need for their learning success at ASs. This study also examined how students’ attendance to the Cram schools gave impact to change of their learning goals at ASs. Data for this research was collected via a questionnaire-based survey of students studying at the Accounting Schools (AS) in Japan. The AS is the postgraduate-level school that provides specific accounting education for students who aspire to become professional accountants. The questionnaire used in this study was designed for participants to write qualitative responses regarding the definition of success and the factors affecting their learning success and failure. The primary finding of this study was that the majority of students decided to attend the ASs for the sake of their intrinsic goals (e.g. personal growth and networking), rather than simply seeking for passing Certified Public Accountants (CPA)/Tax Accountants (TA) examination or material success after their graduation. The analysis of influential factors to students’ success and failure also supported this finding and interpretation. The research concluded with several recommendations for educators and administrators at ASs to improve quality of accounting education in relation to help achieve students’ success.
Sugahara, S., & BOLAND, G. (2014). How Accounting Students Define Success, and the Factors Affecting their Success and Failure, While Studying in the Accounting Schools of Japan. Procedia: Social and Behavioral Sciences, 141(August 2014), 64-69. https://doi.org/10.1016/j.sbspro.2014.05.012