Policy

The Graduate School of Commerce aims to cultivate social and moral integrity and foster competent members of society with practical skills and creative minds through intensive small-group instruction.

In accordance with the university's founding spirit of “cultivating a strong sense of social and moral integrity”, and based on the educational philosophy of developing human resources who are aware of their responsibilities and duties as citizens and who can create new 21st-century industries while maximizing their own individuality and characteristics, the Graduate School of Commerce at CGU aims to foster accounting and management professionals capable of responding to the demands of society within the social environment surrounding commerce and its changes.

Based on the university's Diploma Policy, students who have been enrolled for the period specified by the Graduate School, completed 30 or more credits including special research guidance, and passed the master's thesis examination and final examination will be recognized as having the required abilities, certified as completing the program, and awarded the Master of Commerce degree.

1. The presented master’s thesis will be examined according to the achievement criteria for master’s degrees listed below.
(1) The theme of the thesis has been selected properly.
(2) The title of the thesis expresses its content appropriately.
(3) Previous or related research was read carefully and extensively and understood properly.
(4) The cited literature and references are properly listed and the thesis format is appropriate.

2． Students who have completed the prescribed credits and passed the examination will be deemed to have acquired the required abilities for one of the following paths, and will be awarded the Master of Commerce degree: ① international business and international business research ② corporate management, or ③ accounting professions with a focus on tax accounting.

(1) Broad Knowledge and Understanding
Students will have acquired the ability to respond broadly to the demands of society as a citizen, possessing fundamental knowledge in information, environment, local communities, governance, and other related fields within business administration, accounting, and related disciplines.

(2) Specialized Knowledge
Students will have acquired specialized knowledge regarding the theory and application of specific fields in business administration or accounting related to the research topic, as well as logical thinking skills and a highly professional insight to respond to the demands of society.

(3) Problem Identification and Solution Skills
Students will have acquired the ability, as a professional, to identify problems related to distribution, management, accounting, and the utilization of information in those fields, and to collect, organize, analyze, and solve them by utilizing necessary information.

(4) Understanding of Diversity and Communication Skills
Students will strive to understand individuals from diverse backgrounds and different cultures, and will have acquired the ability and attitude to promote collaboration with others through communication in a globalized and changing business society.

(5) Generic Skills
Students will have acquired the ability to address various problems in business and local communities by collecting and analyzing information through various means and effectively applying it based on logical judgment.

(6) Regional Collaboration and Social Contribution
Students will recognize their responsibilities and duties as citizens, and will have acquired the ability to contribute to the local community as a local entrepreneur, small or medium-sized enterprise manager, business leader in a mid-sized company, or professional accountant.

In accordance with the university's founding spirit and based on the educational philosophy of the Graduate School, the Graduate School of Commerce organizes and implements its curriculum as follows to enable students to acquire the abilities listed in Diploma Policy.
To provide opportunities for students to learn actively and at their own initiative, the Graduate School develops instructional formats that appropriately combine lectures, seminars, and special research guidance, and specifies concrete learning methods in the syllabi. Each syllabus clearly details attainment goals and evaluation methods for the respective course, ensuring that learning outcomes are assessed objectively based on multifaceted criteria.

1. Based on the education provided by the Faculty of Commerce in fields such as general commerce, management, international business, accounting, economics, and information, the Graduate School aims to ensure comprehensiveness through the improvement of expertise and the deepening of scholarship, systematizing its curriculum into two major tracks: Accounting and Business Administration.
2. To enable students to thoroughly acquire advanced specialized knowledge and logical thinking skills in both the Business Administration and Accounting tracks and conduct their research effectively, the Graduate School organizes a curriculum systematized by specialized fields.
3. To cultivate skillful expression and the ability to absorb diverse opinions, and to enable students to complete master's theses of a higher standard, the Graduate School conducts open mid-term presentation sessions with the participation of multiple related faculty members. Through these sessions, the Graduate School reviews the progress of thesis writing while pointing out challenges and providing guidance and advice from diverse perspectives.
4. To ensure that master's theses reach the standard of academic papers, the Graduate School provides careful, individual thesis guidance tailored to each student's specific situation from the time of enrollment through seminars and special research guidance.
5. To enable students to acquire advanced abilities as educators, researchers, professional specialists, and leaders, the Graduate School has a Teaching Assistant (TA) system to provide opportunities for instructional training.

To foster the human resources outlined in the university's founding spirit, its educational philosophy, and the purpose of establishing this Graduate School, the Graduate School of Commerce at CGU seeks domestic and international students who understand its Diploma Policy, possess one of the following goals, and desire to acquire highly advanced, intellectually systematized methodologies, specialized knowledge, and the ability to utilize them.

1. Candidates should intend to pursue advanced intellectual refinement in academic fields such as information, economics, business administration, commerce, marketing, accounting, and law.
2. Candidates should aim to enter accounting professions with a focus on certified public tax accountants.
3. Candidates should intend to engage in corporate management through entrepreneurship or business succession.
4. Candidates should aim to contribute to the economic aspects of building up a prosperous local community.
5. Candidates should intend to acquire highly advanced knowledge, theories, and methods based on their diverse experiences as working adults, and actively succeed in the business world.

Based on the policy above, the Graduate School of Commerce conducts general entrance examinations, internal recommendation entrance examinations, special entrance examinations for working adults, and special entrance examinations for international students, and accepts students equipped with the following knowledge and abilities.

1. Fundamental knowledge in the field of commerce.
2. The ability to utilize the Japanese language appropriately.
3. Logical thinking skills required to write a thesis.
4. The ability to steadily execute research based on a research plan.
5. The ability to identify new challenges and discover methods to resolve them.