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åç±³ã«ããã管çäŒèšç 究ã®åå â Journal of Management Accounting Researchãäžå¿ã«ã㊠â
æ¬ç 究ã®ç®çã¯ïŒã«ãŒãã§ããåç±³ã«ããã管çäŒèšç 究ã®ååãæããã«ãïŒããåœã®ç®¡çäŒèšç 究ã®çºå±ã«å¯äžããããšã§ãããããã§åç±³ã«ç·šéæ ç¹ãããJMARã察象ã«ãïŒããã«æ²èŒãããŠããè«æã¿ã€ãã«ã«ã€ããŠããã¹ããã€ãã³ã°ãå®æœããããšã§ïŒç 究ã®ååãæããã«ãããåæã®çµæïŒçµæžåŠãçè«ããŒã¹ãšããç 究ã§äœ¿çšãããcostãincentiveãäž»èŠãªèªãšããŠå€æããããžã£ãŒãã«ã®ç¹åŸŽãšããŠïŒJMARã¯çµæžåŠãçè«ããŒã¹ãšããç 究ãå€ãã®ã§ã¯ãªãããšæãããããããšã¯å¯Ÿç
§çã«ïŒJMARã§ã®æãåŒçšãããäžäœ25äœã®è«æã®ã»ãŒååã¯æç®ã¬ãã¥ãŒãçšããç 究ã§ãã£ãããã®ããšã¯ïŒãã®ç 究æ¹æ³ã«å¿
èŠæ§ããã蚌æ ã§ããïŒèŠç¯çãªç 究ãå€ãããåœã«ãããŠïŒãã®æç®ã¬ãã¥ãŒãéããŠç®¡çäŒèšç 究ã«è²¢ç®ã§ããå¯èœæ§ãããããšã瀺åããããThe purpose of this study is to clarify the trend of management accounting research in North America, which is the root of management accounting research, and to contribute to the development of management accounting research in Japan. Therefore, we clarified research trends by conducting text mining on the titles of papers published in JMAR, which has an editorial base in North America. As a result of the analysis, it became clear that cost and incentive, which are used in research based on economic theory, are the main terms. As a feature of the journal, JMAR seems to have a lot of research based on economics theory. In contrast, nearly half of the top 25 most-cited papers in JMAR were studies using literature reviews. This is proof of the necessity of the research method, and suggested that it is possible to contribute to management accounting research through this literature review in Japan, where there are many normative studies
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æ¬ç 究ã§ã¯åºå®åŒãšã¹ããªã³ã°åŒèžåæ¿ã®éããèžååäœããã³é«ãã«äžãã圱é¿ã«ã€ããŠèª¿æ»ããããã®çµæïŒïŒïŒè·³èºé«ã§ã¯åŒŸæ§ã«ããéãããã¹ããªã³ã°åŒãé«å€ã瀺ãïŒé«ãè·³èºãåŸãããããšãæãããšãªã£ããïŒïŒå©èµ°é床ïŒèžèŸŒã¿é床ïŒæžéçã¯åçšåºŠã§ããïŒå人ã«åãããŠåãçµã¿ãããèžåæ¿ãçšããããšãã§ãããšèãããããïŒïŒã¹ããªã³ã°åŒã¯èº«äœãäžæ¬ã®æ£ã®ããã«ããŠèžåããªã©ïŒåŒŸæ§ãçãããè·³èºæ¹æ³ãæå°ããããšãæå¹çã§ãããšèãããããïŒïŒèžåæ¿ã®åŒŸæ§ã«ããéãããæ¥å°æéã¯ç°ãªã£ããïŒãšãã«0.2secãäžåãïŒèžåæ¿ãå©çšããè·³èºã¯SSCèœåã«åœ±é¿ããå¯èœæ§ã瀺åããã
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This study seeks to develop Kendo teaching materials for elementary school students. Kendo experience program was practiced for 37 elementary school students who participated in the Kids Sports Park event held at International Pacific University in May 2022. The Kendoãexperienceãprogram held this time was designed for children experiencing Kendo for the first time so that they could enjoy the movements of Kendo and the handling of bamboo swords. Kendo club members of university students supported children who participated. Through the kendo experience, the childrenâs image of kendo changed positively. The introduction of games with easy-to-understand rules and immediate feedback on the results is thought to have brought about positive changes, such as children being able to experience the joy of striking a bamboo sword
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The purpose of this study was to create an educational program in which participants take the initiative in practicing exercise instruction for the elderly and to clarify the educational effects of the program. The subjects were 46 third-year students in the Faculty of Health Science who had taken the âHealth Exercise Practiceâ class. The educational program consisted of the following steps: (1) selection of a theme for a health exercise class, (2) preparation of a flyer, (3) planning of an exercise program, (4) preparation of an instruction scenario, (5) preliminary exercise, (6) practice of instruction to elderly people, and (7) final report. To evaluate the effectiveness of the educational program, the Japanese Fraboni Scale of Ageism was surveyed before and after the educational program and the scores were compared. Additionally, the final reports written by the students were analyzed using the KH Coder. The total score on the Scale of Ageism decreased after the educational program (p<0.01), indicating that the participantsâ image of the elderly changed positively. From the text mining of the final report, it could be suggested that the students were careful not only to use easy-to-understand words when giving exercise instructions, but also to use a voice that was easy for the elderly to hear. The results indicate that direct involvement with the parties is essential to adaptive sports education
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èŠã§ãããšã®ç€ºåãåŸããIn this study, we conducted semi-structured interviews with two Japanese citizens who have been conducting international exchange activities for many years, intending to establish a new framework for international exchange activities. This study also aimed to clarify the following points: (1) opportunities to participate in international exchange activities, (2) factors that cause international exchange activities to continue, and (3) relationship between international exchange activities and regional international exchange events. The obtained data were analyzed using the qualitative analysis method, SCAT (Steps for Coding and Theorization). Results showed that (1) encounters with people with different cultural backgrounds can be an opportunity to participate in international exchange activities, forming beliefs that lead to future action. (2) The joy and satisfaction felt during international exchange activities can be a force for continuing international exchange activities. Notably, activities involving family members could lead to continuing international exchange activities, and it was found that this point should be considered in international exchange events