论案例教学在《保险学》课程教学中的运用

本文以案例教学为依据,讨论了在《保险学》过程中应用案例教学的意义。《保险学》课程是一门实务性很强的应用课程,案例教学是《保险学》讲授的重要手段之一,运用这一教学方式,通过对各类典型案例的分析和讲解,加深学生对基础理论、专业理论的掌握及理论与实践的结合运用,有利于提高学生的分析能力和创新能力。     

Developing essential skills through case study scenarios

Society expects university graduates to demonstrate skills in communication, interpersonal relations and self-management, creativity, decision-making, and problem solving. Experiential learning is more likely to achieve these desired learning outcomes than traditional teaching methods. To provide an experiential learning environment we developed case studies for taxation students to represent a typical client engagement. Students are required to identify and research taxation issues, provide written advice to their client, complete and file an application for a binding private ruling, and consult with the ‘IRD's Adjudication and Rulings Unit’ to negotiate the most favorable outcome for their client. Students' responses about their learning experience through the case studies indicate that the skills we attempt to develop are appropriate given the objectives of the course, and that the case study experience is effective in helping to develop those skills. Our case studies can be adapted for use in teaching taxation in the United States and other countries.     

Developing interviewing skills of accounting students on the Web – a case study approach

Increasing emphasis on the need for accounting graduates to develop personal skills has led to changes in many undergraduate programmes. This paper discusses one project at a Scottish university aimed at developing interviewing skills, using Web technology. Based on the theory of experiential learning, the project involves case study material delivered via a specially-written application which tracks students' questions and provides feedback on their interviewing styles. The interpersonal skills required in interviewing in a workplace context are analysed, and expressed in terms of the attributes of the questions used. The problem of providing feedback without excessive input from tutors is addressed and, finally, a method of evaluating the effectiveness of the learning experience is suggested.     

财经类大学《企业文化》课程教学研究

《企业文化》是一门实践性、应用性非常强的课程,目前被国内多所高校管理类、经济类各专业本科生及研究生教学作为核心课程来建设。本文以内蒙古财经大学为例,对高校《企业文化》课程教学进行探讨。首先,对内蒙古财经大学《企业文化》课程现行教学进行评价,分别从现行教学内容与教学体系安排、现行教学方法与教学手段应用、现行考试考核方式等方面进行评价。然后,对内蒙古财经大学《企业文化》课程教学研究提出思考建议,分别从完善教学内容与教学体系、创新教学方法和手段、加强实践教学、改革考试考核环节等方面阐述。     

商务英语函电中定语从句的理解与翻译技巧

本文首先对商务英语函电中定语从句的特点进行了分析,接着对商务英语函电中定语从句的翻译标准及翻译技巧作了一些探讨,旨在给商务英语专业学生学习本门课程提供一些帮助和启示,以提高他们商务英语函电的翻译质量.     

Learning through writing in a first-year accounting course

More than any other activity at a university, the writing experiences of students are directly linked to their academic progress. This paper reports on the practical steps taken in restructuring the curriculum of a first-year accounting course at the University of Sydney to develop students’ writing skills within a broader skills-based program to enhance learning. Three dimensions of students’ writing skills are addressed: writing skills as prerequisites for learning, writing skills as a means of learning, and writing skills as an outcome of learning.The paper explains how the educational theory about learning to write and writing to learn contributed to a pedagogical framework for teaching practice and gives several examples as illustration of the pedagogy. Interactive reading guides, annotated model answers, analysis grids, and formative self and peer assessment are among techniques adopted to encourage students to reflect actively on their own learning through writing. The curriculum redesign project reported here was first introduced in 1994, and substantially modified in 1995 in response to feedback. In general, the quality of submitted assignments, examination performance, and feedback from both staff and students suggests that the innovations reported in the paper have helped students to improve their writing skills and enabled them to become more engaged with the learning of the content of the course. Quantitative feedback between 1994–1997 confirms these conclusions.     

《管理文秘》课程的课堂教学方法探析

《管理文秘》是一门应用性极强的课程,为了更好地培养学生的动手动脑能力,帮助学生掌握各项基本技能,教师采用多种教学方法是提高教学水平的根本途径。专业秘书的要求是:理论基础及动手写作能力;表达能力;沟通协调能力;信息运用能力;现代化办公设备的使用能力。教师应当运用的方法有:精讲多练法;案例分析法;情景演练法;音像视频法;角色互换法。采用多样化教学方法的几点体会是:要使传统讲授和现代教学方法相结合;要依据教学内容选择教学方法;应适时修改考核形式。     

From Plagiarism‐Plagued to Plagiarism‐Proof: Using Anonymized Case Assignments in Intermediate Accounting

Plagiarism in accounting case assignments is a serious problem that undercuts the important objectives the case assignments are used to achieve: the development of students’ critical thinking skills and the advancement of their written communication skills. This paper examines plagiarism behavior through the lens of fraud theory by targeting two elements of the fraud triangle: rationalization and opportunity. Efforts to target rationalization by changing student perceptions of peer behavior were not effective. This led to a shift in focus to the assignment itself which was providing the opportunity for misconduct. Students were sidestepping authentic engagement in the assignment by gaining access to published solutions or peer submissions from previous semesters. One failsafe design response to this problem is to use only originally written cases. However, writing a large number of original cases each semester is unrealistic within many instructors’ workloads. This article instead proposes the use of a case refreshing strategy that makes cases appear unique to each group of students. When this strategy was introduced in an intermediate accounting course, there was a dramatic decrease in plagiarism and a corresponding improvement of the academic integrity environment in the course.     

《国际贸易实务》课程教学模式构想

《国际贸易实务》作为国际贸易专业的主干课,又是跟实践环节最为密切的课程,是国贸专业教学中的重中之重。本文专门针对实务课程的特点,提出该课程在本科教学中的模式构想,其意义在于提高学生掌握国际贸易实务的兴趣、促进学生进一步掌握国际贸易实务技能、提高学生的实践能力、增加课堂吸引力、取得良好的教学效果,形成学习专业技能、掌握专业技能、提高专业技能的氛围。     

Critical accounting in scotland

This paper considers the contemporary role of critical academic accountants. Arguably, academics have been to some extent cut off from the “real world" writing fairly inaccessible papers for each other. Critical accounting academics are certainly concerned with theory but too often they try to develop their theory without active engagement in the outside world. This could have had the effect of making them rather pessimistic about their own agency and the potential for social reform. The paper draws upon the academic and political work of Pierre Bourdieu1as an illustration of an academic who has managed to fuse theory and practice in a more optimistic manner. Critical accounting in Scotland is considered from this perspective. The case of the Clydebank asbestos sufferers is highlighted as an example of where critical accounting researchers might like to test their theoretical skills. The paper also discusses the campaign to end tuition fees in Scotland and the Centre for Social and Environmental Research which is based in Glasgow.     

An innovative method of classroom presentation: What is “Jeopardy?”

Current pedagogical literature is replete with recommendations that college and university faculty more actively involve their students in the learning process. Among the many approaches that faculty may add to their “repertoire of instructional skills” is the modification of the traditional lecture by incorporating visual-based instruction and interaction with the students. This article discusses the use of that approach in teaching a complex subject—the Revenue Reconciliation Act of 1993, which was signed into law by President Clinton on 10 August 1993. The method was developed for a one-hour CPE session presented to a group of accounting professionals at a regional conference. The goal was to present a significant amount of material in a concise, novel, and effective manner. The method described can be adapted and used to present a variety of accounting topics, both inside and outside the classroom.     

Developing critical thinking: An examination of contemporary practices in accounting

Employers and professional bodies call for higher education accounting courses to emphasise the importance of critical thinking skills. This study provides an in-depth assessment of how critical thinking is currently taught and assessed across an entire accounting degree. Our study contributes to our understanding of how teaching and assessment can support students in developing their critical thinking. Using a case study approach, we identify resource restraints and disruptions to traditional forms of engagement as key challenges to developing critical thinking skills in accounting education. We conclude with suggestions for teaching practice, such as formative scaffolds and teacher-led discussions.     

Identifying Fraud in Online Auctions: A Case Study

According to the FBI (IC3, 2011), losses as a result of auto‐auction fraud exceeded $8.2 million dollars in 2011. How can one detect deception in online auction transactions? The authors use a comprehensive case to teach students about deception detection processes, detection cues, and the e‐commerce environment. Students are challenged to make a professional judgment about whether the transaction under consideration is an attempt to deceive. The case is based on a real‐life situation and provides a valuable exercise for business students, educating them in the reality of online auction markets and developing their critical thinking skills. The case may be used with undergraduate accounting majors in Accounting Information Systems classes and with graduate students in an e‐commerce course either as an in‐class assignment or as a term project. Students provided favorable responses as to the value of the case.     

Thinking practice: Iteration,peer review,and policy analysis in a governmental accounting class

All accounting graduates need strong critical thinking skills to succeed. However, possessing these critical thinking skills upon graduation is particularly crucial for new accountants working in the field of governmental accounting. As public servants at the local, state, and federal levels, they may face both short-term budget constraints and long-term sustainability concerns that cannot be solved with technical skills alone. Due to the proliferation of standards and technical practices across the accounting profession, governmental accounting educators may find it difficult to incorporate critical thinking instruction into their courses. In response to these concerns, this paper presents a project developed for inclusion in a governmental and nonprofit accounting course. Over the course of one semester, students choose a governmental policy topic of interest, conduct background research, evaluate the costs and benefits associated with a policy issue, and prepare recommendations in a written format addressed to the appropriate legislative committee. The project also incorporates review and iterative components that allow students to revise their written work based on feedback from the instructor and classmates. We report results of pre- and post-surveys that suggest that the project offers promise as a vehicle for promoting critical thinking skills among governmental accounting students.     

Safety Products, Inc.: A case in financial analysis of a failing company

Safety Products, Inc. was a small, private corporation that manufactured acrylic sheet plastic. After a massive fire, the company filed a claim against its business interruption insurance for lost income. The policy covered profits that would have been earned, based on Safety’s financial records, had the disaster not occurred. The insurance company denied the claim on the grounds that Safety Products was not a going concern, and, therefore, there were no lost earnings.The basic learning objective of the case is to develop the students’ abilities to use and analyze a company history, along with its financial statements and ratios, to evaluate the going-concern assumption. The AICPA Core Competency Framework identifies a set of skills-based competencies needed to enter the accounting profession. The case provides a means to develop student skills in the Functional, Personal, and Broad Business Competencies, which are core skills relevant to long-term career opportunities. [American Institute of Certified Public Accountants (AICPA) (2001). AICPA core competency framework for entry into the accounting profession (the framework). Retrieved from < http://www.aicpa.org/edu/corecomp.htm > on April 3, 2006]The case is directed to an upper-division undergraduate or graduate course in Financial Statement Analysis. However, the case could be used in any accounting course that examines the going-concern or continuity assumption among the traditional assumptions of the accounting model.     

基础会计手工实验教学改革的探讨

基础会计手工实验课程是经济管理类院校会计学各专业及相关专业开设的必修课程,是在讲授完会计基础理论之后进行的实验教学环节,与传统的会计基础理论教学相比较具有一定的优势,如增强了学生对会计基础理论和基本知识的感性认识,增强了学生对会计业务的识别、阅读能力等,但在教学中也体现了一些不足,本文从改变传统教学模式、改变传统教学方法、更新教育理念三个方面提出对基础会计手工实验进行教学改革的措施。     

Classroom strategies for improving students’ oral communication skills

Accounting students, while technically proficient, are often weak in, and apprehensive about, oral communication. In this paper, we illustrate how using “communicating-to-learn” strategies can improve students’ oral communication skills and strengthen their accounting abilities. We provide a series of four practical and classroom-tested assignments for improving students’ speaking skills without unduly increasing demands on course structure or grading.     

The life of an accounting information systems research course

This paper describes the development, evaluation, and the changes made to a research course for part-time Master of Science students in accounting. The course prepares students for their Master of Science thesis and aims to develop their research skills. On top of this, it managed to overcome barriers between faculty members who were chiefly involved in teaching, and those who mainly conducted research. In the course, students work in teams, closely supervised by faculty members, and go through a research process that ends with the preparation of a research paper. The course consists of 10 steps, which are described and critically discussed. Evaluation scores indicate that students appreciate the course and experience a steep learning curve. Faculty members also experience benefits, despite the extensive preparation time involved.     

The Hedging Effectiveness of ECU Futures Contracts: Forecasting Evidence from an Error Correction Model

In this paper, the traditional price change hedge ratio estimation method is extended by applying the theory of cointegration in case of hedging with European Currency Unit (ECU) futures contracts. Previous studies ignore the last period's equilibrium error and short-run deviations. The findings of this study indicate that the hedge ratio estimated by the error correction method is superior to the one obtained from the traditional method, as evidenced by the likelihood ratio test and out-of-sample forecasts. Hedgers can control the risk of their portfolios more effectively at a lower cost.     

Great Galway Goslings: Organizational Context of Managerial Accounting*

This case seeks to enhance student understanding of the relationship between accounting information and the order fulfllment and production activities of a manufacturing frm, Great Galway Goslings. Great Galway Goslings manufactures goose sculptures and has been suffering losses in recent years. Students draw on the skills they learned in financial accounting to analyze the company's order fulfllment activities, identify economic transactions, and prepare journal entries. The case provides a link to managerial accounting topics as students use segment financial statements to create contribution margin income statements, perform break‐even analyses, and recommend whether Great Galway Goslings should keep its retail business segment. Students will become familiar with the key features of business process management (BPM) and the extensive, real‐world activities that a manufacturing entity engages in to fll an order. Students will analyze the company's existing order fulfllment process and apply their knowledge of BPM to recommend process improvements for Great Galway. This case contributes to the accounting case literature by serving as a bridge from financial accounting to managerial accounting, intertwining many topics from managerial accounting into one cohesive case, and providing real‐world business process knowledge. Student feedback indicates that, overall, the case met its stated learning objectives. Great Galway Goslings is appropriate for an undergraduate introductory managerial accounting course but can be adapted to the equivalent graduate‐level course or an accounting information systems course.