新世纪会计教育教学基本问题研究

关于会计教育教学的系统性认识问题,就是如何将会计教育教学系统置于会计这个大的动态开放系统中来全面、立体、结构化认识的问题。会计教育是一个复杂开放系统,构成要素众多。其中两个关键性因素现代化教育理念和培养目标的确定关系着现代会计教育的现实生存与未来发展。通过梳理现代化教育理念(人本教育、素质教育和终身教育)及在我院会计教育中的运用,分析了我院目前传统会计教育理念的影响及较单一的会计教育培养目标,提出转变教育理念,构建层次分明的结构性培养目标,为我院不同层次会计教育的未来发展提供初步建议。     

论会计的价值教育问题

会计的价值教育是会计教育的根本属性.我国会计教育在相当长的一段时期内忽视了会计的价值教育,认为会计只是一种技术、一种手段或者是为投资者提供决策有用的信息的工具,把会计教育问题等同于会计知识和会计技能的传承问题,使会计的价值教育在会计教育中失去了应有的地位.本文认为会计知识教育涉及的只是会计的"路",会计价值教育涉及的是会计的"道"."路"只能算是枝节,"道"才是根本,遵"道"才能得"路".     

会计后续教育存在的问题及对策

我国会计后续教育在对象、师资、内容及方式等方面都存在严重缺陷,直接影响了后续教育的效果.针对这些问题,会计后续教育应扩大教育面,拓展教育内容,建立相对稳定的师资队伍,实现后续教育形式的多样化.     

基于会计的价值教育问题探析

文章从会计教育的属性进行分析:会计教育中的会计价值教育是会计教育的重要组成部分。但是中国的会计教育,在很长的一段时间里,忽视了会计教育中的价值教育,只是将会计作为一种技术和手段进行教育。从社会责任等角度进行分析,会计工作具有公平、正义的价值标准,在从事会计工作的过程中,需要体现其价值。文章就针对会计的价值教育问题以及相关的知识内容进行分析研究。     

会计教育内涵的拓展——基于人生教育的思考

本文以我国近年来大学生的信仰危机、会计实务中的财务造假为背景,简要回顾了中外人生教育的起源及其发展历程,论述了拓展高等院校会计教育内涵、引入人生教育的必要性与可行性,探讨了会计逻辑、会计理论、会计方法等方面的人生教育内容,总结了其实施步骤以及实施过程中应注意的问题。我们主张用会计理论和方法诠释、说明人生,用人生哲理理解、深化会计教育,以提升会计专业人才的综合素质。     

实施会计创新 防范金融风险

一、会计理念转型 由于受传统经济体制和会计观念的束缚，银行会计人员会计理念陈旧，严重影响了银行会计职能的有效发挥。频发的风险和残酷的现实教育了我们，使我们认识到会计理念必须转型。     

我国会计教育及会计教育研究的现状与对策

会计教育在会计学科建设中的地位已经得到会计学界的认可,而对会计教育进行深入研究的重要意义也日益显现。近几年来,我国会计学界对会计教育的研究取得丰硕成果。本文在简要说明我国会计教育面临的新环境的基础上,对我国会计教育存在的一些问题提出了解决的对策,并就近年来的会计教育研究的特点做了总结,也提出了加强会计教育研究的建议。     

谈谈高职会计专业课教学如何渗透诚信教育

<正>高职院校会计专业学生,毕业后大都从事出纳、记账等一线会计工作,是单位里资金的守卫者,所以,诚信品质对他们有着更为严格、更为特殊的要求。当前,高职院校会计专业学生的诚信状况总体是好的。但由于受各种价值观念的冲击和不良因素的影响,会计专业学生在诚信方面也出现了诸多问题。作为会计教育工作者,我们应该抓住会计教学阵地,对正在接受会计专业教育的学生渗透"诚信为本,操守为重,坚持准则,不做假账"的教育。教师要找准知识传授与会计诚信教育的最佳结合点,通过教学内容把专业教育与职业道德教育有机地结合起来,把会计诚信教育贯穿于会计专业教学全过程,并在专业课讲授内容中融进诚信内容,以实现德育和智育的内在统一。     

薪酬模式下的管理会计与应用研究

随着社会经济的发展,我国已实现了向社会主义市场经济体制的转变,经济环境的大转变对会计系统也是一大挑战。社会主义市场经济体制下的薪酬管理模式也在悄然变化,薪酬管理已然不再是简单的发放薪水、加减薪水的会计问题。薪酬模式下的管理会计也进入了全新的发展阶段,管理会计不仅实现了"会计"与"管理"的统一,将与管理有关的一系列会计理论、技巧、方法有机结合起来,还拓展了会计学科的内容,突破了传统的会计理念。本文就薪酬模式下的管理会计与应用进行了相关探讨。     

薪酬模式下的管理会计与应用研究

随着社会经济的发展,我国已实现了向社会主义市场经济体制的转变,经济环境的大转变对会计系统也是一大挑战。社会主义市场经济体制下的薪酬管理模式也在悄然变化,薪酬管理已然不再是简单的发放薪水、加减薪水的会计问题。薪酬模式下的管理会计也进入了全新的发展阶段,管理会计不仅实现了"会计"与"管理"的统一,将与管理有关的一系列会计理论、技巧、方法有机结合起来,还拓展了会计学科的内容,突破了传统的会计理念。本文就薪酬模式下的管理会计与应用进行了相关探讨。     

论高等教育会计学科文化

高教会计学科文化是高教会计学科领域中的一种文化形态和文化现象,从广义上讲,既包括高教会计学科的物质文化,又包括高教会计学科的制度文化和精神文化。从狭义上说,高教会计学科文化是关于高教会计人的思想观念、价值体系、行为规范、社会认同、制度体制和文化产品等一系列范畴的总和。高教会计学科文化是高教会计学科建设的思想基础、精神动力、智力支撑、行为和道德规范。不同国度的高教会计学科文化是同一性和多样性的统一,同一国度高等教育体系中会计学科文化是共性与个性的和谐。     

Knowing the unknowable and contested terrains in accounting

Creating visibilities and breaking silences are powerful legacies of critical accounting research and education. This paper, promoting that we further develop our understandings of how ideas are created, reveals how language is nuanced, power is embed in accounting technology, and accounting education crafts and restricts meaning. Particular ways of knowing in accounting education are appraised as well as emerging approaches to critical and ethical accounting education in order to deliberate: how can we foster a truly critical framework by which educators and students can “think different” and what can be done to promote sustainable, principled, and nuanced business practices? Our views of the morality of our world, how social structures affect ways of knowing, and what disrupts and challenges the status quo are particularly of concern to promote social transformation and justice.     

Critical reading in accounting

The wave of postmodernism has reached accounting studies. With it that wave has brought new thought provoking and inspiring ideas such as: the local determination of meaning and the proposition that meaning of signs comes from other signs, not from reality. However, if these ideas are left abstract, they may not inspire accounting education with their full potential. Hence, this paper offers a three-stage framework of analysis, the so-called strategy of critical reading, which draws upon ideas of postmodernism and hermeneutics. The framework suggests how the reading of accounting texts could find new insights from postmodern ideas, without lapsing into a linguistic idealism that would deny the world any external reality independent of language.     

Dissemination and institutionalization of public sector accounting reforms in less developed countries: A comparative study of the Nepalese and Sri Lankan central governments

One of the major issues in the developing world today is the alleviation of poverty and it is acknowledged that public sector accounting has a key role to play in this through the effective allocation of resources. Implementing public sector accounting changes in developing nations has been a key agenda of international organizations since the 1980s. This study, drawing on the ideas of new institutionalism, strives to explore the implementation of public sector accounting reforms in two less developed countries (LDCs), namely Nepal and Sri Lanka. The empirical findings of the study demonstrate that, while internationally propagated public sector accounting reform ideas have not gone beyond the trial/proposal stage in Nepal, colonialism has bequeathed on Sri Lanka the promotion of accounting education and training, enabling the country to implement some of these reform ideas. However, increasing resistance to accounting changes at the lower administrative level, witnessed in both countries, indicates a need to understand the contexts of LDCs and to fulfil basic preconditions prior to disseminating/embarking on reforms there.     

Moral will,accounting and the phronemos

This commentary examines the work of Everett and Tremblay (2014) and their contribution to critical accounting. They examine three key ethical dilemmas that confront modern accounting practice. They examine a set of in-depth interviews, the autobiography of the former Vice President of Internal Audit of WorldCom, Cynthia Cooper, and the documents of the Institute of Internal Auditors (IIA) to shed light on accounting and audit ethics. The dilemmas confronting the accounting profession are complex and multi-faceted, which they place in their socio-economic context using ideas from Pierre Bourdieu. I add ideas from Lovibond (2004),MacIntyre (1984) and McDowell (1993) as well as audit work by Jere Francis. My solution involves accountants acting like the phronemos. The phronemos is Aristotle's term for a wise and ethical person who has the capacity to judge and act appropriately. This ideal of the phronemos is used to examine the ethical ambiguities in accounting that involve analyzing the critical role that accounting curricula, education and pedagogy play in making better judgments. This critical accounting focus was also a focus in Chabrak and Craig's work on accounting education. They examined professional credentialing and professional education. Like Everett and Tremblay, they also point us toward the public interest role of accounting and our societal need for better and informed judgments. The comment concludes with the observation that Aristotle's notion of the phronemos is an ideal type that promotes virtue ethics to address the drift in accounting away from ethics and its public interest role.     

高校教育成本核算方法比较研究

高校教育成本核算是高校教育成本管理的核心，但目前高校教育成本核算在实践中举步维艰。本文通过将高校教育成本核算方法进行比较研究，提出了将战略成本管理思想初步应用于高校教育成本核算中的新思路。     

Critical thought on critical thinking research

Calls for improving the critical thinking ability of accounting students have been clear and repeated in both the accounting education and professional accounting literature. Although numerous ideas for developing critical thinking skills have been generated, there remains a significant lack of empirical evidence, in both the accounting education and higher education literature, that any specific instructional method can enhance the critical thinking skills of students. Given the lack of empirical support for success in the development of critical thinking skills, the value of further efforts to develop students' critical thinking skills must be questioned. The premise of this paper is that accounting programs and faculty wanting to address the issue of developing critical thinking skills in their curricula should be able to empirically examine whether their efforts are achieving the desired effects. This article first presents a brief review of prior research on critical thinking skills development and then offers suggestions to improve the design of future research on this topic. The authors attempt to provide guidance on the design of more powerful empirical tests of promising curricular strategies so that accounting faculty can determine if their attempts to enhance student critical thinking skills are meeting expectations.     

A Theoretical Survey of Critical Accounting Studies in Japan

This paper discusses the significance and problems of critical studies of accounting in Japan. The main purpose of this paper is not only to survey critical accounting studies in Japan hitherto unknown elsewhere but to examine some theoretical problems which may be of international relevance. The critical school of accounting in Japan offers alternative perspectives to mainstream accounting. Although there are several tendencies that have historically offered differing theses on accounting as a system of calculation and as an institution, two main schools stand out: the “individual capital movement" approach and the “socio-political superstructure" approach. Their differences stem from their respective views of accounting, but they share common characteristics in that they view accounting in the social and historical contexts. The aims of this paper are as follows: first, to acquaint the non-Japanese reader with the critical studies of accounting in Japan that comprise several schools and controversy among them, and to analyze the significance and problems of these schools; second, to explore a theoretical path to resolve the problems and integrate the different methodological tendencies; and finally, to conduct a comparative analysis of critical researches of accounting in Japan and the West, and to open the way for promoting an international exchange of ideas.     

The Case for Simplicity in Accounting

The past fifty years have seen a surge of accounting novelties without parallel in its prior history. Yet countless tradespeople and firms have survived and prospered under the guidance of persons of modest education and a measure of commonsense, while many 'high-fliers' around the world have crashed spectacularly to the dismay of those who trusted in their acumen. One reason for this conjunction seems to be the reliance of segments of the financial community on apparently sophisticated but quite naive innovations in accounting practice. It suggests reform of accounting ideas and practices by recourse to the essential simplicity of commercial intercourse.     

关于进一步完善我国会计法律规范的思考

我国会计的法律规范是以《会计法》为核心的。从1985年1月25日第六届全国人大第九次会议审议通过的中华人民共和国第一部《会计法》颁布实施以来,至今已经二十年了。在进一步深化国企改革,大力发展混合所有制经济的今天,我国将政府会计法规体系和企业会计法规体系合二为一的立法思想、会计立法类型的选择及现行会计法律规范的权威性等问题都是值得探讨的。