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。     

新世纪的会计变革及会计教育改革

21世纪是知识经济的时代，这个时代，经济全球化发展态势不可逆转。随着知识经济的发展，会计理论体系、方法、内容也将发生根本性变化。为了适应经济全球化发展，会计理论研究、会计教育要进行全面改革，会计教育要朝着“综合化会计”与“大会计”教育方向发展。     

Accounting Education at a Crossroad in 2010 and Challenges Facing Accounting Education in Australia

Of the various reports released in 2010, two purport to examine the state of accounting education in Australia. These are Accounting Education at a Crossroad in 2010 and Challenges Facing Accounting Education in Australia. Both were released as collaborations of the leading academic organisation, the Accounting and Finance Association of Australia and New Zealand (AFAANZ) or professional accounting bodies in Australia including the Institute of Chartered Accountants in Australia (ICAA), the Institute of Public Accountants (IPA),1 Prior to April 2011, the IPA was known as the National Institute of Accountants (or NIA). and Certified Practising Accountants of Australia (CPA Australia). As their titles imply, the main thrust of these reports is to examine the challenges facing accounting education in Australian universities and, as such, they act as the input for this AE Briefing. The main challenges articulated in these reports portray a sector suffering from the combined pressure of a large international student enrolment, high student-to-staff ratios, an inadequate funding model, and an ageing academic staff profile. By way of commentary, we suggest that, if these gloomy circumstances continue to develop unabated, then the future for the sector will play out as a ‘perfect storm’2 Reference to the state of accounting education as moving toward a ‘perfect storm’ is an analogy that has been widely used in the higher education press in Australia and in dialogue at the local level. with the sector suffering on-going troubled development.     

Sustainability and Accounting Education

Given the growing debate concerning the use of alternative presentation formats in corporate financial reporting, Volmer's recent paper in this journal is to be welcomed (June, 1992). Volmer conducts an experiment which compares students' perceptions of graphical and numerical presentations of financial information. From this he concludes that (i) graphical presentations improve the communication of financial information, and (ii) the integration of accounting research and teaching constitutes an effective alternative teaching method. We agree with the general message of Volmer's paper, and hope that subsequent studies will build on his exploratory work. This comment suggests a number of areas for future developments. These concern the literature base, experimental design, corporate practice and educational implications.     

Ontology-based e-Assessment for Accounting Education

Abstract

This summary reports on a pilot of a novel, ontology-based e-assessment system in accounting. The system, OeLe, uses emerging semantic technologies to offer an online assessment environment capable of marking students' free text answers to questions of a conceptual nature. It does this by matching their response with a ‘concept map’ or ‘ontology’ of domain knowledge expressed by subject specialists. This article describes the potential affordances and demands of ontology-based assessment and offers suggestions for future development of such an approach.     

论会计教育理念

会计教育中重"教"轻"育"是长期以来的重要问题之一,其主要原因在于对会计教育理解的狭窄和会计教育理念的模糊与混乱。本文从会计的经济性质、管理性质、文化性质、信号性质、哲学性质等论证入手,探讨了会计教育的含义,梳理了人们对会计教育理念关注的内容,提出了会计教育理念的概念及其内涵、外延,构建了会计教育理念的内容框架,分析了现行会计教育理念中的问题、误区及对策。     

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。     

我国会计教育改革的设想

我国从1995年开始在教育部的组织和领导下就开始了会计类系列课程及其教学内容改革的研究,并就一些重大问题达成了共识,取得了一定的研究成果.但到目前为止,我国教育改革还是不尽人意,其中既有一定的客观原因,也有一定的主观原因.同我国经济转轨相类似,会计教育同样也存在着转轨的问题.分析了我国会计教育目前存在的主要问题,提出了改革会计教育的设想.     

The Case for Accounting Education Research

Pressures on the unit of resources within higher education are noted and the possible implications for assessment practice considered. There is a tension between low-cost and high-quality assessments, yet assessment appears to drive the students' agenda and requires careful thought if the programme design is to lead to high-quality learning outcomes. A theoretical framework is presented with the purpose of developing an assessment strategy which will enhance the quality of learning by the student. A case study of an introductory accounting module is described and issues of teaching, learning and assessment are explored. A message of hope is signalled; it may be possible to foster deep learning through assessments which engage the student actively with the subject, despite the apparent constraints acting upon academics.     

高校教育成本的核算与控制

基于高校教育成本核算的现状,采用作业成本法对高校教育成本的核算和控制,有利于提高高校管理水平,有效控制办学成本,提高经费使用效益;有利于建立公平合理的教育成本分担机制,促进高等教育健康发展。     

浅谈会计教育改革

随着社会经济的不断发展，作为通用“商业语言”的会计在社会经济发展中的作用变得更加重要。作为会计基础工作的会计教育也因此而面临空前的机遇和挑战。针对传统会计教育的不足以及社会经济发展的趋势，提出了新形势下会计教育改革的一些设想。     

Accounting Education for the Twenty-first Century

The task of accounting is to provide reliable knowledge. The standard textbooks and curricula give no analytical attention to what this means. They perpetuate processes that had their origins in the desire to conceal rather than to disclose. Recurrent criticism of the products of practice may only be averted if the educational establishment gives greater attention to the nature of money and prices, the conditions of valid measurement, the logic of choice, the regulation of complex processes, and the consequences of misdirected thought and misleading practices.     

The Impact of Accounting Education Research

Abstract

This paper presents an exploratory study into the nature and patterns of usage of accounting education research. The study adopts the most accessible metric, Google Advanced Scholar citations, to analyse the impact of research published in the six principal English-language accounting education journals. The analysis reveals a global readership for these journals but evidence of relatively low citation levels. However, papers tended to be cited more than expected in cross-disciplinary education journals, discipline-specific education journals, and non-education journals. Guidance is offered to authors seeking to maximise the impact of their research, and issues of concern are identified for editors and publishers. This is the first paper to look beyond content at the usefulness of research in accounting education as indicated by citations. In doing so, it contributes to the current debate on the quality of this research, and of research in accounting and finance in general.     

谈高等职业教育的会计实验教学改革

指出加强会计实践性环节的改革力度,提高学生的实践动手能力,是我国高等职业教学改革的基本内容.加强会计实验教学改革的研究仍是一项艰巨的任务.从会计实验教学的现状及存在的问题入手,阐述了会计实验教学的改革策略.     

Accounting Education: The Impact of Globalization

This report investigates the impact of globalization on accounting education as set forth by members of a panel at the annual meeting of the American Accounting Association held in New York in August 2009. It addresses the work of the International Federation of Accountants (IFAC) and the International Accounting Education Standards Board (IAESB) in coordinating accounting education globally, research by the International Association for Accounting Education and Research (IAAER) in support of the IAESB, the work of the International Accounting Standards Committee Foundation (IASC Foundation) and its impact on accounting education, and the impact of globalization on accounting education in Japan.