University Accreditation Results(Results for Certified Evaluation and Accreditation for University)

Ohara Graduate School of Accounting

Basic Information of the Institution
Ownership: Private

Location: Tokyo, Japan

Accreditation Status
Year of the Review: 2019
Accreditation Status: Accredited（Accreditation Period: April 1.2020 – March 31.2027）

Certified Evaluation and Accreditation Resultsfor Ohara Graduate School of Accounting
Overview
The Ohara Graduate School of Accounting (hereinafter referred to as the “GraduateSchool”) has as its educational principles “to develop advanced accounting professionals
with academic research-based knowledge, practical skills required in business, and a highprofessional ethical standard.” The Graduate School’s educational pillars are“implementing academic research,” “acquiring practical skills,” and “developingprofessional ethical ethics,” and its educational purpose is to develop individuals who arecapable of “ensuring fairness in business accounting” and “appropriately realizing tax
liability from an independent and impartial standpoint.”
In line with this mission and purpose, the Graduate School’s initial educational
focus was on auditing, but it changed the major name from Specialization in Accountingand Auditing to Specialization in Accounting in AY2014 and has organized a curriculumthat enables students to be exempt from subjects in the tax accountant examination. TheGraduate School started AO entrance examinations in the same year, and shifted to a dayand-night-class system in AY2015 to accommodate working students. These reforms have
led to an improvement in student enrollment, and the Graduate School has reached acertain level of achievement in training tax accountants. The Graduate School formulated
the Second Mid- to Long-term Vision and Action Plan in AY2019 and has launched new
initiatives. These initiatives are currently underway, and are expected to be implemented
consistently going forward.
However, several issues need to be addressed for achieving the Graduate
School’s mission and purpose. First, regarding education, the degree award policy(diploma policy) does not clearly indicate the learning outcomes that students need toattain in order to receive a degree, and learning outcomes are not appropriately grasped
or evaluated. The Graduate School should improve its degree award policy and work on
establishing methods and guidelines for grasping and evaluating learning outcomes.
Next, with regard to faculty, though the Graduate School carries out faculty
development (hereinafter referred to as “FD”) activities related to class improvement,
initiatives should be implemented to enhance faculty quality related to research activities
and social contribution. As the Graduate School establishes the number of full-time
faculty members for each special field of study, these numbers should be met.
In terms of social cooperation and contribution, the Graduate School establishedthe Institute of Social Sciences in AY2016 and holds lectures on regional public
accounting and agricultural accounting. Since the Graduate School’s policy states theintention to carry out joint research with companies and cooperate with externalorganizations, we hope the Graduate School engages more actively going forward.
Finally, regarding activities for ensuring the quality of education, the Graduate
School has established a Self-Study Committee and a Future Plan Review Committee asorganizations responsible for promoting internal quality assurance. However, their roles
in internal quality assurance are unclear, and active efforts to enhance internal quality
assurance based on self-study are insufficient. The Graduate School should improve its
internal quality assurance system and make it function. Although an External Evaluation
Committee has been established, it has not been active. We hope the Graduate School
makes it function in order to ensure the objectivity of self-study.
The Ohara Graduate School of Accounting has received certified evaluation andaccreditation as an organization as well as for its special field of study pursuant to therelevant laws and regulations, and has made sincere efforts to fulfill quota and improve
its facilities in response to the requests for improvement made in these evaluations. Goingforward, we hope the Graduate School actively engages in improvement based on selfstudy, expands its distinctive features as a professional graduate school in the field ofaccounting, and further enhances its value as an organization.
Suggestions for Improvement
Internal Quality Assurance The Graduate School has established the Self-Study Committee and Future Plan
Review Committee as organizations responsible for internal quality assurance.
However, their roles in the internal quality assurance system are unclear, and active
efforts to enhance internal quality assurance based on self-study are insufficient.
Therefore, the Graduate School should clarify the roles of the organizations
responsible internal quality assurance and develop a process and management system
for self-study and improvement based on the results thereof so as to improve its
internal quality assurance system and make it function properly.
 Of the three financial statement documents, the statement of income and expenditures
is not available on the Graduate School website. This should be improved.

Educational Program and Outcome
 The degree award policy of the Accounting Program, does not indicate the learning
outcomes, including knowledge, skills, and abilities, that students need to attain inorder to receive a degree. This should be improved.
 Although the Graduate School is making efforts to grasp and evaluate learning
outcomes through interviews in a Graduate Opinion Exchange Meeting, the learning
outcomes stated in the degree award policy are not appropriately grasped or evaluated.
This should be improved.
Faculty and Faculty Organization
 As part of its FD effort, the Graduate School should not only improve class methods
but also work on stimulating various activities, such as research and social
contribution by faculty members, and enhancing faculty member quality.
University Management and Finance Although the Graduate School holds an SD Activities Meeting and participates inworkshops by external organizations in order to enhance the quality of office staff,
these do not represent an organizational effort to acquire the knowledge and skills
necessary for responding to changes in the higher education environment and carryingout educational and research activities and university management. The GraduateSchool should review its SD activities and carry out SD activities intended for office
staff and faculty members in order to implement university management based oncooperation between them.
 Regarding finance and management, the Graduate School plans to make up for its
deficit through the corporation’s financial help for the time being. Although the net
income from business activity of the Graduate School division is showing
improvement due to the improvement in enrollment quota fulfillment, it is still in
negative territory. Since the Graduate School division is highly dependent on thecorporation, it does not have the necessary and sufficient financial base for stably
implementing its educational and research activities. In order to “secure a financialbase for consistent business activity” as stated in the Second Mid- to Long-term

Vision, the Graduate School should formulate a mid- to long-term financial plan
including numerical targets and make efforts to establish a financial base.