Methodology of Farm AccountingB
| Numbering Code | G-AGR06 7FA78 LJ82 | Year/Term | 2022 ・ Second semester |
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| Number of Credits | 2 | Course Type | Lecture |
| Target Year | Target Student | ||
| Language | Japanese | Day/Period | |
| Instructor name | IBA HARUHIKO (Graduate School of Agriculture Associate Professor) | ||
| Outline and Purpose of the Course |
The objective of this course is to provide students with an understanding of the theories of management studies, organizational management, and accounting studies related to agricultural businesses, with a focus on the types, operation, growth, and development of agricultural businesses. Students will also learn the skills to apply the theories to their research projects. With respect to the behavioral principles and organizational management of agricultural businesses, students will focus on the theories of new institutional economics. Students will also gain a theoretical understanding of governance restructuring for promoting regional agriculture against the backdrop of increasingly fluid agricultural land as a way of addressing real problems in agriculture. |
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| Course Goals |
Students will gain an understanding of the theories of management studies, organizational management, and accounting studies related to agricultural businesses. The theories acquired through the course will allow students to approach the actual behavior and problems of agricultural businesses from a theoretical perspective. |
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| Schedule and Contents |
2-3 weeks of classes are planned for each of the following topics: 1. The concept of regional agricultural governance and restructuring problems 2. Theory of corporate governance 3. Historical background of management studies and the management of agricultural organizations 4. New institutional economics and the theory of organizational management 5. Development of agricultural organizations and organizational management 6. Management strategies for the maintenance and promotion of regional agriculture 7. Growth and development of agricultural businesses and roles of a network 8. Business evaluation using accounting data |
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| Evaluation Methods and Policy | Grading will be based on an overall assessment of attendance, presentations, and commitment to projects. | ||
| Course Requirements | Basic knowledge and skills in microeconomics and double-entry bookkeeping are desirable. | ||
| Study outside of Class (preparation and review) |
The learning objective is to gain an accurate understanding and mastery of theories and concepts; students are expected to thoroughly preview and review materials for every class. The course consists of lectures on the theories described above and the students’ presentations based on the lectures. Proactive participation in class discussion is required. The presenter is expected to study not only the main text but also other related literature. |
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