Some thoughts on social and environmental accounting education

Although there are probably more academics interested in the social and environmental dimensions of accounting than previously, there is still relatively little discussion of curricular and pedagogical issues in this branch of the accounting domain. This paper attempts to raise the structure of social and/or environmental dimensions within accounting education for debate. This is done by proposing the qualitative background to a social and environmental accounting course, and then suggesting curricular materials and assessment approaches that have been used in this area.     

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.     

战略管理、银行成长与商业银行战略转型

银行战略是银行发展的长期性和全局性的谋划,是构成商业银行成长的关键要素之一。银行战略管理的机制流程包括战略制定、战略实施与战略控制。中国的商业银行战略管理总体水平不高,且面临着战略转型,而战略转型构成中国的商业银行目前阶段的战略管理的矛盾的主要方面。本文提出的商业银行战略管理的“十大转变”对于中国的商业银行的战略管理而言,具有实践价值。     

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。     

企业筹资风险成因分析及防范

对于企业来说,在扩大规模的时候往往面临资金链条的截断,企业自身没有足够的现金流就需要依赖外部资金。外部资金常常伴随着企业资产的抵押,是否可以进行合理的偿还或回报取决于企业所投资项目盈利状况。这个过程具有较高风险。本文针对企业筹资风险的主要构成原因,分析论述企业筹资风险的防范措施。     

Ethical dilemmas: Teaching futures in schools

Educational policy is implicitly futures oriented, yet in most instances fails to engage learners with explicit futures tools and concepts at a school level. Futures studies in education, or futures education has the potential to reposition learning as purposeful and mobilizes the lives of participants by connecting the curriculum of schools with the multifaceted futures of learners. This is a complex task within the tensions often existing between: the cultural role of a school, the expectations of a society, the expertise of teachers, and the increasingly diverse needs of learners (Bateman, 2012). It is between the tensions of these things that the ‘ethical’ issues of what is taught, or omitted as content in a classroom and the consequences of these choices are evident.This paper highlights ethical and moral dilemmas, as they were apparent in two futures education projects. In the first study, the teachers discuss the inherent limitations of offering a broader and more futures oriented curriculum. In the second study, teachers reflect upon their students’ anxiety with regards to futures images as they are interrogated within a curriculum study. Each of these studies highlights the ethical challenges that arise, when possible, preferable and probable futures are developed as part of learning in school settings, which are culturally and demographically diverse.Tirri and Husu (2002) highlight the ethical dilemmas, which emerge in classrooms around the world, based on conflicts in values and competing intentions between key stakeholders. In the studies which contribute to this discussion, there is evidence to suggest that futures thinking causes conflict within an individual's perception of how the world should be, or their worldview as a result of futures imagining which goes beyond what is taken for granted, or is an assumed future eventuality. In the same way, Carrington, Deppeler, and Moss (2010) argue that all curriculum choices about what is taught (or not taught) in a classroom reflect an ethical decision made by a teacher, with regards to what is foregrounded for learning and what is omitted.It is crucial to re-examine the role of a school in educating students for their futures, as opposed to educating students with an aim of furthering governmental agendas. More significantly, however, as this paper highlights, it is exploring the boundaries of what is acceptable or unacceptable, appropriate or inappropriate to teach in a classroom, given the changing diversities of schools and education systems throughout the world.     

多媒体课程资源在高校体育教学中的开发与应用

当前,在高校体育教学中引入多媒体课程资源的开发和应用意义重大。在进行开发和利用的过程中,引入视频案例、结合网络资源制作多媒体课件及利用广播教学等策略不仅有助于丰富和拓展教学内容,促进教学改革,而且能够有效的改善体育教学的质量。同时,多媒体课程资源的开发和应用应遵循服务课程内容、整合课程资源、自主开发与择优选择相结合等原则。     

高职院校办学效益指标体系的构建

近年来湖南省高等职业教育快速发展,适应了社会经济发展对人才的需求,但在发展过程中,高职教育资金投入不足和资源利用效率低下等问题一直是制约湖南高职教育可持续发展的瓶颈。本文从高职院校办学效益分析入手,深入探讨了高职院校办学效益指标体系的构建,以求对引导高职教育的办学方向、资源的合理配置、高职教育的可持续发展有所借鉴。     

我国中小银行跨区域发展的战略定位问题

文章对目前我国中小银行跨区域发展的特点、问题等进行了初步分析,对中小银行如何在异地发展中有效确定目标定位、市场定位、客户定位,打造比较优势,提升核心竞争力提出了若干对策建议。     

基于跨越式发展对新疆高等教育经费投入的思考

2010年中央新疆工作座谈会提出了推进新疆跨越式发展和长治久安的战略部署,丰富和发展了稳疆兴疆的基本方略。然而随着经济全球化深入发展,科技进步日新月异,知识经济方兴未艾,人才已经成为一个地区的核心竞争力,发挥着基础性、战略性和决定性的作用。本文正是在新疆跨越式发展的前提下,通过分析新疆高等教育经费投入的现状,以及存在经费投入不足的问题,引发对高等教育经费投入的思考,并提出了加大高等教育经费投入的政策建议,通过加大对高等教育经费投入,促进高水平大学建设与发展,培养更多的高素质、专业化、创新性的人才队伍,为实现新疆经济社会跨越式发展提供人才保障和智力支持。     

教育财政如何影响家庭人力资本投资:事实、机制与政策含义

建设高质量教育体系是实现高质量发展的基础,教育财政在其中发挥了重要作用。本文将微观层面的家庭教育支出数据与教育财政数据匹配,基于教育投入产出框架,考察了2009—2017年我国政府和家庭教育投入之间的关系。结果表明,我国政府和家庭教育投入之间存在显著的互补关系。进一步分析表明,校内教育对人力资本积累的贡献度以及校内、校外教育特征差异是影响两者之间替代弹性的重要因素。我们发现,对校外教育市场的管制可有效降低政府和家庭教育投入间的互补性,这对我国教育财政如何实现建设高质量教育体系以及家庭支出减负两大目标的相容具有一定启示。     

Increasing the number of black chartered accountants in South Africa: an empirical review of educational issues

South Africa has a shortage of black chartered accountants. This situation has arisen due to a combination of political, socio-economic and related educational reasons during the four decades of apartheid rule. In recent years, numerous academic ventures have commenced in an attempt to increase the number of black chartered accountants. This paper reviews and identifies, through an empirically-based exploratory study, the educational issues potentially inhibiting the development of black chartered accountants in South Africa, as well as the academic support structures which have arisen in response to these perceived educational barriers. Both academic support organizations and recently qualified black chartered accountants in South Africa were surveyed through in-depth interviews and structured self-administered questionnaires. This study found, inter alia, that role models, as a motivational factor for black accounting students, were extremely important. Cognitive factors, such as writing skills and the interpretation of numerical data, were identified as areas of primary concern, whilst issues with respect to certain study needs, such as assistance with study skills and examination techniques, also warranted attention. This study also found that the overall approach of academic support organizations to programme structure and design appears to be addressing student needs adequately. Certain improvements, however, are recommended. Of particular concern, is the general lack of studies on the effectiveness of academic support programmes.     

我国国际化会计人才的概念框架、培养模式与质量提升

在中国经济全球化发展过程中,国际化会计人才的培养是我国会计事业发展的重大任务。首先,本文在阐释国际化会计人才培养的概念内涵与基本目标、构建国际化会计人才培养概念框架并简述国内外相关研究的基础上,将改革开放四十年来我国国际化会计人才培养划分为探索学习期、市场发展期、国际趋同期和全球机遇期四个阶段;其次,总结了我国在会计准则全面持续趋同、国家人才战略实施、国际化会计人才培养和国家经济全球化发展等方面取得的丰硕成果,提出了以国际需求拉动、国家战略引领、国际广泛合作、院校倾力培养和社会积极参与为基本特点的我国国际化会计人才培养\"五环模式\";最后,基于利益相关者视角分析了我国国际化会计人才培养面临的主要挑战,探讨了国际化会计人才的质量提升战略举措。     

Accounting education literature review (2010–2012)

This review of the accounting education literature includes 291 articles and 104 instructional cases published over the 3-year period, 2010–2012, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (4) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article updates prior literature reviews by organizing and summarizing recent additions to the accounting education literature. These reviews are categorized into four sections corresponding to traditional lines of inquiry: (1) curriculum, assurance of learning (AOL), and instruction; (2) educational technology; (3) faculty issues; and (4) students. Suggestions for educational research in all content areas are presented. For the first time in this series of literature reviews, we assess the data collection and empirical analysis methods and recommend adoption of more rigorous techniques moving forward. Articles presenting teaching materials and educational cases published in the same six journals during 2010–2012 are presented in an appendix, categorized by the courses for which they are appropriate.     

金融教育高质量发展与思政建设的共融格局建设

金融教育高质量发展的内涵应注重“量的扩张”与“质的提升”两个层面,应该精准回答“培养什么人、怎样培养人、为谁培养人”这一根本性问题。在金融教育高质量发展“所依之事、所处之时、所临之势”的外延下,其与思政建设表现为“因事而化、因时而进、因势而新”的共融机制也尤为重要。面对培养体系、思政资源、教学设计等层面的显著问题,应构建金融教育高质量发展与“大思政”建设的共融格局,有机融合、贯穿思政教育于金融教育培养环节,打造课程思政师资队伍并丰富思政教学方法,旨在实现思政元素在金融专业教育体系中的“善用”,实现金融教育高质量发展与思政建设共融的格局建设。     

内蒙古财经大学民族预科教育教学改革与发展研究

本文通过对内蒙古财经大学少数民族预科教育现状进行分析,特别是对招生数据、就业数据、问卷调查数据和培养管理模式进行详细分析,并与普通班、民族班分别进行对比等形式,充分分析后得出了较客观、符合少数民族预科生培养规律的改革对策,以期对学校人才培养质量的提升和全面内涵式发展起到很好的作用,进而对区内预科教育教学研究提供优秀案例。