@article{oai:ipu.repo.nii.ac.jp:00000633, author = {手嶋, 竜二 and 金川, 一夫 and TESHIMA, Ryuji and KANEKAWA, Kazuo}, journal = {環太平洋大学研究紀要, BULLETIN OF INTERNATIONAL PACIFIC UNIVERSITY}, month = {Mar}, note = {In this study, we designed an educational method for cost accounting. The aim was to maintain student concentration using psychological rationale. The educational method was implemented in the classroom, and the effects were measured by statistical analysis.  We suggested utilizing routine movement. At the start of each lesson, the teacher gave a computational exercise using calculators. Following this, the teacher offered class time to students in sections divided approximately into 15 minutes. At the end of the term, data was collected using student surveys. We then performed a statistical analysis on the data.  The findings clarify that students were able to concentrate on a class when they spent more time studying at home. The results implicate the need for students to study more at home in order to maintain concentration in cost accounting courses.}, pages = {117--125}, title = {原価計算の教育方法の開発とその学修効果の測定 ― 集中力を維持させる区切り学修の提案と実証研究 ―}, volume = {14}, year = {2019}, yomi = {テシマ, リュウジ and カネカワ, カズオ} }