Performance in Accountancy Courses

This paper seeks to determine whether student performance differs in what can be termed ‘academic’ and ‘professional’ undergraduate courses. The results indicate that student performance is lower in courses that are required to meet the academic requirements of the Accountancy profession than in other courses offered by the Department. Whilst this result was to be expected, the surprising result of the study was that ACA Accountancy courses experienced higher failure rates ACA Commercial Law courses.     

会计公正问题研究

会计信息产生过程和结果的不公正必然会导致一部分会计信息使用者受益,导致另一部分会计信息使用者受损的结局。由会计过程及结果引起的不平等地对待会计信息的使用者,造成不公正地利益分配,显然有悖于社会公正的伦理道德。会计公正是会计理论和会计实务的灵魂所在,应当成为会计追求的基本价值或最高价值。本文将主要从公正理论的视角来研究会计公正问题,探讨会计公正的基本含义,从会计学的学理层面分析并得出会计公正是会计追求的终极目标,并从伦理学的层面探讨了会计公正的现实基础。     

反倾销诉讼会计研究述评

反倾销会计和反倾销应诉会计的研究,近年已成为热点问题并且取得了一批重大科研成果.但相对于构建反倾销会计学和反倾销应诉会计学两门学科来说,这些成果还远不能满足其要求.就整体状况而言,这方面的研究还处在起步阶段.希望在全国范围内成立反倾销诉讼会计研究会,以推动该领域的研究进程.     

法证会计——独特的定位

法证会计的抗辩性法证会计(forensic accountancy)通常具有抗辩性,会计师在应聘时应对会计结果很可能涉及刑事、民事或违规方面的法庭案件或是纪律聆讯作好准备。法证会计的结果可能导致诉讼一方向另一方支付高额款项,或导致个别人士失业甚至入狱。因此,法证会计师应明白其责任重大,也要具备可能遭到敌视的心理准备。在诉讼案件中,法证会计师的报告经常遭到对方攻击质疑,以争取对方的证据被采纳。这正是讼务律师的工作,而且讼务律师更可能延请能够明察报告内在弱点的其它法证会计师为他出谋献策。小心审慎及适当分配工作法证会计师所提出的…     

关于会计学博士研究生培养问题的讨论——全国会计学研究生导师联谊会综述

2004年4月20日至4月21日,由东北财经大学主办的全国会计学研究生导师联谊会在美丽的海滨城市大连举行.来自中国人民大学、中南财经政法大学、西南财经大学、暨南大学、厦门大学、上海财经大学、西安交通大学、北京大学、中央财经大学、中山大学、天津财经学院、湖南大学、武汉大学、南京大学、南开大学、国家会计学院、上海国家会计学院、北京工商大学、山西财经大学、中南大学等全国20余所著名高校和中国会计学会的40余名会计学研究生导师就会计研究生(主要是博士研究生)的培养目标、教学、管理及会计学科地位等问题进行了研讨.现将讨论的主要观点综述如下.     

Accountancy capstone: Enhancing integration and professional identity

Capstone units are generally seen to have three main aims: integrating the program, reflecting on prior learning, and transitioning into the workplace. However, research indicates that most programs do not achieve outcomes in all three areas with Henscheid (2000) revealing that integration is the major goal of many capstone programs. As well, in the accounting education literature there has been little empirical evidence relating to the effectiveness of student learning as a result of implementing a capstone unit.     

The Development of Accountancy Links in the Commonwealth

This paper has been produced as part of a larger study financed by the Social Science Research Council on the nature and significance of professional links in the Commonwealth.     

论预算会计收付实现制及其改革

客观评价我国预算会计收付实现制确认基础，探讨其局限，借鉴OECD国家预算会计权责发生制改革实践经验，结合我国实际，研究和探索我国预算会计如何运用权责发生制，是理论界和实务界面临的重要课题。     

国际会计师联合会强化全球会计行业的重要举措

非常荣幸能够在中注协主办的中国注册会计师论坛上第一位发表演讲。感谢你们的邀请!这是我担任国际会计师联合会主席以来第三次访华,每次来华,我都在继续加深了解贵国的文化、会计师行业和人民。毋庸置疑,正是这种深入了解使得我们的整个世界看起来更加浑然一体,也使得我们国际会计师联合会得以支持贵协会的需求和贵协会所服务的公众的需要。一、关于国际会计师联合会与中注协的合作中注协于1997年加入国际会计师联合会,是联合会比较新的成员。鉴于中国正不断扩大其在全球市场中的作用,中注协在国际会计师联合会的地位举足轻重,而且一贯如此…     

对《金融企业会计制度》中会计职业判断的思考

《金融企业会计制度》的显著特点之一是进一步强调了会计人员的职业判断，在经济飞速发展的今天，会计职业判断在会计工作中的作用越来越要，正逐步受到社会的关注。     

Productivity Growth in UK Accountancy Departments 1989–96

The study investigates productivity change in UK accountancy departments over the period 1989–1996, with this change being decomposed into 'change in efficiency' and 'technical change'. Efficiency change is also decomposed into changes in scale efficiency, output congestion and purely technical efficiency. To empirically assess the relative efficiency of each department, in transforming its monetary budget into teaching and research outputs, DEA techniques are utilized so as to enable comparison with a 'best practice' frontier. In doing this, the results of the 1989, 1992 and 1996 Research Assessment Exercises are incorporated so as to take account of the quality of research output.     

The Use of Computers in Accountancy Courses: A New Perspective

Bhaskar (1982, 1983) proposed a list of 26 topics, classified under three categories (computer science, computer as a computational tool, computer-aided instruction), for the use of computers in accountancy courses. This scheme is argued to be confusing, as some topics are classified wrongly, and is replaced by a new seven-category scheme. Among other things, computer-aided instruction is found to have doubtful value as judged from the collected experimental evidences. An important question is raised as to the necessity and desirability of the use of computers in accountancy courses. It is argued that not all topics proposed by Bhaskar are absolutely necessary, and that his list contains disturbing omissions and unrealistic expectations of accounting students' time. A new list of necessary computing topics is proposed. Each topic requires 2–3 hours of terminal time during a supervised laboratory session, and can be incorporated easily into existing accounting curricula. It is felt that a postgraduate diploma should be introduced for accounting graduates to cover the ever expanding fields of computer science, artificial intelligence, information systems, and their utilisation in accountancy. Finally, in the light of the Japanese fifth generation project, it is argued that the computer should be viewed as the accountant's intelligent assistant rather than merely as a computational tool.