大学公開講座のセカンドアカデミー

経営的な視点から会計を理解するためのコースです。十分な情報を得た上で意思決定ができるように財務諸表の読み方や財務データの分析を練習します。実在する企業データを用い、関連する課題教材を通じて、さらに分析を進めます。このコースは、コンピュータールームを使用し、エクセルを活用しながらハーバードの事例研究やその他の課題にも取り組みます。米国会計基準(U.S. GAAP)や国際会計基準(IFRS)の世界的な統合へ向けた動きは、今、財務会計の分野において重要な側面といえます。このコース全体を通じて、受講生はIFRSに関するあらゆる知識の習得とU.S. GAAPとの相違点を明確に理解することができます。

授業はすべて英語で行われます。

名前	Hirohisa Shimura
肩書き	－
プロフィール	（英語のみ）Hirohisa Shimura, DBA, CPA, CFA is a Finance/Accounting/Economics professor at the Undergraduate Program and Corporate Education at Temple University, Japan Campus. He teaches both financial and managerial accounting, global finance, company valuation, and health economics. He has the US certified public accountant certificate, and the title Chartered Financial Analyst and Certified Market Analyst. He published many academic papers including “analyzing the generic penetration trend in the Japanese dispensing market by therapeutic category (Journal of Generic Medicines (May, 2012)” and “How has the Japanese pharmaceutical industry been handling the challenge of the competitive dynamics in the industry? (Iryo to Shakai, May, 2011).” He earned two bachelor degrees in Computer Science and Applied Mathematics, and a Master of Science in Computer Science at Montana State University. He also earned DBA at department of pharmaceutical Sciences, the University of Tokyo. He spent nearly twenty years as a security analyst specialized in pharmaceutical, consumer discretionary (HPC, Food and Retailers) and Chemical industries at several financial institutions including Lazard Japan Asset Management and UBS. After 2007, he started teaching Accounting/Finance/Economics courses at TUJ (Undergraduate Program). He also served as an advisor to several pharmaceutical companies based on Japan and Korea.