抄録
In this paper we will consider the vital question of how the training of accountants ought to be. In the great changes of our society in recent years, accounts has spread to various fields of commercial activities much more quickly and extensively than people imagined.For people who teach accounting, and people who want to work as accountants, teaching methods and learning methods have become more and more important. Focusing on accounting education at universities, we will make clear what kind of problems we have now in the three groups of people in accounting education: general people in society, people who learn and people who teach. Then we will examine the results of investigations of accounting education in other organizations together with our own experiences as accounting instructors in order to show in what direction accounting education ought to be led.
