会计职业素养融入高职教育的路径

高职教育为经济、社会发展培养实用性的技能型人才,为高职学生职业素养的培养奠定基础。高职会计专业培养的学生主要从事会计、出纳、会计电算等工作,应具备娴熟的职业技能、良好的职业道德、规范的职业行为等职业素养。本文通过研究企业对会计人员的需求、高职会计教育的现状及存在的问题,提出提高高职生会计职业素养的具体办法,以适应市场的需要。     

本科会计教育职业判断能力的培养路径

随着技术创新、全球化竞争、知识经济以及"互联网+"时代的到来,企业所处宏观经济环境的变迁对会计提出了新的要求。本文针对我国本科会计教育职业判断能力培养过程中存在的职业判断意识缺乏、课程体系设计不完善、会计实践教学体系薄弱等问题,提出提升本科会计教育职业判断能力的培养路径。     

基于云班课和网中网平台的《凭证与账簿》教学设计

《会计职业基础》是会计类专业的核心主干课,是会计专业针对会计岗位职业能力培养设置的理实一体化专业基础课程,是专业入门课,是后续课程的"奠基石"。怎样在教学过程中采取科学有效的策略,培养出懂理论、会操作、有技能的专业人才,成为我们必须要深入思考的问题。据此,以凭证与账簿教学单元为例进行相关设计,以期对会计专业相关课程的学习有所启发。     

新会计准则对会计教学方法的影响与对策

新企业会计准则的发布,对会计人员的职业判断能力提出了更高的要求,也对会计教育理念和会计教学方法带来了巨大的影响和冲击.新会计准则的实施对现行会计教学方法的影响体现在对会计专业教师、学生专业应变能力的培养、动手能力的培养以及学生专业素质的培养等方面.改进现行教学方法,应更新会计教学观念,注重实践教学环节,提高学生解决实际问题的能力,加强会计职业道德教育,完善会计职业判断,将职业判断贯穿整个会计教学,使学生树立职业判断意识,养成职业判断的思维习惯,以适应市场经济多变的要求.     

略论会计本科课程的设置

科学设置会计本科课程是会计教育改革的一项核心工程。为此,本文对会计本科课程设置中的现存问题进行了探讨,并从时代要求的高度提出了改革建议。     

略论会计本科课程的设置

科学设置会计本科课程是会计教育改革的一项核心工程.为此,本文对会计本科课程设置中的现存问题进行了探讨,并从时代要求的高度提出了改革建议.     

如何培养辩论型法律人才

随着社会的发展,人权观念、公平公正理念的深入人心,法庭辩论在庭审过程中越来越重要,当事人对辩论能力的要求也越来越高。但就目前中国的法学教育来看,其更加注重对法科学生的理论知识的灌输,而忽视了培养学生的辩论能力,从而导致法学毕业生不能更好的适应当前社会发展的现实需求。我们认为培养辩论型法律人才有助于培养学生良好的思辩能力,口语表达能力和面对法庭上突发情况的应变能力;能够有效弥补传统的法律人"重理论,轻实践"的缺点,从而改变传统的教学理念,为以后的法学本科教育提供指引;有助于迎合社会发展的需要,填补职业能力强的法律人才的空缺,增加法律本科学子的就业率。因此,培养辩论型法律人才具有现实的可行性。     

加强我国职业会计教育体系建设的探讨

新会计准则的实施给我国职业会计教育带来了多方面的挑战．同时也将综合应用型会计人才的培养提上日程。本文旨在借鉴新会计准则的改革思路．结合国内长期的教学实践,对我国职业会计教育的现状提出改进措施     

探讨新形势下职业学校的会计教学改革

职业学校会计教育的目标是培养能够满足社会人才需求的应用型、通用型、复合型会计人才,这就要求会计教学必须主动适应新经济环境和市场需求的变化,实施一系列会计教学改革措施,不断完善传统会计教学中的不足之处。本文通过对当前职业学校会计教学现状进行分析,进而提出新形势下职业学校的会计教学改革策略。     

高职会计专业实训模式探讨

"大会计教育"要求高职会计专业教育扩大,培养综合能力强、业务水平高的会计人才,将传统的"会计"、"出纳"职业岗位扩展到各个行业需要会计知识的岗位。为此,探讨了我院会计专业学生就业相对较多的会计专业模块化实训设计,该方案重视学生在校期间相关模块化实训,培养学生的专业素质与业务能力,促使学生认知会计专业能够从事的职业岗位和范围,了解会计岗位的从业资格、素质要求及职业特点,进行自己的职业生涯规划。毕业生质量能够获得企业的认可,达到了高职教育就业为导向的培养目标。     

Exporting an Inherently Harmful Product: The Marketing of Virginia Slims Cigarettes in the United States,Japan, and Korea

In recent years, and in close connection with a number of well-known financial malpractice cases, public debate on business ethics has intensified worldwide, and particularly in ethics-unfriendly environments, such as Spain, with many recent fraud and corruption scandals. In the context of growing consensus on the need of balancing social prosperity and business profits, concern is increasing for introducing business (and particularly accounting) ethics in higher education curricula. The purpose is to improve ethical behaviour of future business people, and of accounting professionals in particular. In this study, from a sample of 551 business students at a Spanish university, the importance of accounting ethics is investigated. The aim of this paper is twofold. First, we attempt to examine students’ overall perceptions of business ethics in unfriendly environments and, specifically, their views on the importance and goals of accounting ethics education. Second, we intend to investigate whether potential differences in such perceptions depend on previous business ethics courses taken, gender, and age of students. Our results show that those students who have previously taken an ethics course are especially prone to considering that accounting education should include ethical considerations, and show greater interest in further introducing this subject in their curricula. These facts should encourage universities offering business degrees in ethics-unfriendly environments to extend the implementation of ethics courses in their curricula. Besides, significant differences in students’ perceptions on the importance of accounting ethics are found depending on their gender and age. In line with previous research findings, female and older students show more ethical inclinations than, respectively, male and younger students. Thus, ethics-unfriendly environments can be treated as contexts where general trends on students’ ethical attitudes are also clearly visible. This fact, together with the evidenced impact of ethics courses on students’ ethical inclinations, places ethics-unfriendly environments as crucial research settings for further inquiring into the nuances that help explain students’ attitudes towards accounting ethics and the role of ethics courses in business degree curricula.     

Ethics and Accounting Education

Some aspects of ethics and accounting education are explored in this research. Research findings suggest that there is strong support for the inclusion of ethics in business and accounting curricula. The majority of respondents who responded to the ethics coverage question think that ethics should be integrated with all accounting courses. Moreover, the respondents are of the opinion that there are four main objectives of accounting education. These are: broad-based education, development of balanced skills, development of moral values and practical-biased programmes. The respondents also suggested different ways of implementing these objectives. The study further reveals that in ethics teaching, real examples and case studies should be used.     

E-Business Education in Transition

ABSTRACT

The present study built on previous research to explore the development of e-business education in North America. Data was collected from college and university web sites on master's and bachelor's e-business programs. Findings suggest that the number of both types of e-business programs is increasing. The proportion of technical e-business courses in such programs also appears to be growing. This may reflect a move toward balanced treatment of technical and nontechnical e-business course content.     

澳大利亚TAFE学院职业教育课程研究

课程在人才培养中具有举足轻重的作用。TAFE学院的课程是在澳大利亚资格框架下,以行业组织制定的行业标准和国家统一的证书制度为依据,为满足行业需要而设计的,理论知识学习和技能培训并重,且多数是以技能培训为主的一组结构严谨有序的科目组合。澳大利亚TAFE学院之所以能够培养高质量的职业技术人才,与澳大利亚TAFE学院的职业教育课程密切相关。     

会计学硕士培养路在何方--我国会计学硕士培养调查报告

本文以会计学硕士研究生培养为研究对象,通过对中国11所高校的在读会计学硕士研究生的问卷调查,从培养目标、培养方式、导师制、课程设置等多方面分析了会计学硕士培养中要解决的当务之急,最后为缩小会计学硕士生自身期望与现实的差距提出了相应建议。     

Making a Difference with a Discrete Course on Accounting Ethics

Calls for the expansion of ethics education in the business and accounting curricula have resulted in a variety of interventions including additional material on ethical cases, the code of conduct, and the development of new courses devoted to ethical development [Lampe, J.: 1996]. The issue of whether ethics should be taught has been addressed by many authors [see for example: Hanson, K. O.: 1987; Huss, H. F. and D. M. Patterson: 1993; Jones, T. M.: 1988–1989; Kerr, D. S. and L. M. Smith: 1995; Loeb, S. E.: 1988; McDonald, G. M. and G. D. Donleavy: 1995]. The question addressed in this paper is not whether ethics should be taught but whether accounting students can reason more ethically after an intervention based on a discrete and dedicated course on accounting ethics. The findings in this paper indicate that a discrete intervention emphasising dilemma discussion has a positive and significant effect on students’ moral reasoning and development. The data collected from interviews suggest that the salient influences on moral judgement development include: learning theories of ethics particularly Kohlberg’s theory of cognitive moral reasoning and development; peer learning; and moral discourse. The implications from the findings in this study suggest that moral reasoning is responsive to particular types of ethics intervention and educators should carefully plan their attempts to foster moral judgement development.     

Closing the Learning Loop: A Review of Assignments in International Business Education

The continuing rapid globalization has significantly changed the nature of business and management, leading to increased pressure from a wide range of stakeholders to globalize business schools and to internationalize business curricula. This comes with a corresponding imperative to rigorously evaluate the impact of an international business education at institutional, program, and course levels. This study focuses on the types of assignments employed and approaches to assignment design in international business courses. A total of 92 studies in the scholarly literature on international business and international management are reviewed from 1970 to 2014. The study finds significant opportunities to expand and enrich research on assignment design, so as to better equip international business educators to validly and reliably measure learning outcomes.     

高职财会专业招收中职生的教学调查及思考

高职财会专业招收的中职生绝大多数是中专和职高对口专业的毕业生 ,已学过数门专业课程 ,具有一定的专业知识与技能。为提高教学质量 ,进而提高人才培养质量 ,高职专业课程的教学应贯彻“因材施教”原则 ,充分认识和重视这一教学对象的特殊性 ;以理论知识的应用和实践能力培养为重点 ,改革专业课程体系 ;加强专业课程的教材建设 ,优化整合教学内容。同时提高专业课程教学质量的关键是建设一支“双师型”的专业教师队伍。     

“Don't try to teach me,I got nothing to learn”: Management students' perceptions of business ethics teaching

Interest is growing towards including business ethics in university curricula, aiming at improving ethical behaviour of future managers. Extant literature has investigated the impact of ethics education on different ethics‐related students' cognitive and/or behavioural outcomes, considering variables related to training programmes and students' demographic aspects. Accordingly, we aim at assessing students' understanding of business ethics issues, by focusing on the differences in students' perceptions depending on gender, age, work experience, and ethics courses taken. Testing our hypotheses on a sample of 307 management students at a Polish university, and controlling for social desirability bias, we obtained mixed and partially surprising results. We found significant differences in students' understanding of business ethics depending on their gender and age (female and older students showed more ethical inclinations), but not depending on having taken ethics courses—actually perceptions of such courses worsened after taking them. Besides, work experience was not a significant variable. Moreover, course exposure intensiveness (i.e., number of ethics courses completed), and time passed since completion of the latest course, did not confirm hypothesized effects on most of the dependent (sub)variables. These findings stimulate further questions and challenges for future research (e.g., around course design and methodology, and social/cultural/contextual issues).