"案例型"教学在会计电算化课程中的应用

高职高专院校的会计电算化教育的目标和任务就是培养初、中级会计实务人员,使他们能够熟练掌握计算机和会计核算软件的基本操作技能,将所学的会计知识及熟练的会计业务处理技能,运用于实际会计工作中去,为地方经济建设服务。     

提高《会计专业英语》教学质量的思考

随着我国会计国际化的进程,会计环境发生了变化,这就对高校会计教育提出了更高的要求.培养学生在会计专业领域里的国际视野,是开设会计专业英语课的目的所在.本文从会计专业英语教学的实践出发,阐述了提高会计专业英语教学质量的一些思考.     

关于会计课教学模式的探索

笔者通过对会计课教学改革的探索与实践,研究了会计学专业理论和实验教学的教学结合模式,并进一步深入探讨了会计教学体系的一些具体做法。     

关于《银行会计学》课程教学实践的思考

本文分析了《银行会计学》课程多年来在理论与实践教学中存在的突出问题,并提出了优化教学效果的建议,以此来进一步推动本课程的建设与完善。     

浅谈经济数学教学中创新能力的培养

培养学生的创新能力是高职高专经济数学课教学的真谛。加强创新意识的培养,强化创新思维训练,在教学中融入数学建模思想以及数学实验辅助教学都有助于学生创新能力的培养。     

Concept Mapping in a Financial Accounting Theory Course

ABSTRACT

This paper assesses the usefulness of concept mapping (an educational learning, assessment, and curriculum development technique developed by Novak, widely used in the natural sciences) within an accounting education context. It shows how an accounting-based concept map can be constructed by students and educators to provide a visual, conceptually transparent graphical representation of an individual's understanding of a particular knowledge domain. The method is firmly routed in Ausubel's theory of meaningful learning and its emphasis upon the hierarchical structure of concepts is particularly relevant to accounting. While concept mapping has been used extensively in many (particularly science) disciplines, it has received relatively little attention within accounting education. The paper's contribution is to extend its application within an accounting education context by focusing upon how concept mapping can enhance students' learning by evaluating student-prepared concept maps, showing how concept mapping can be used at different levels within a course (i.e. curriculum, topic and activity) and reporting feedback of its use with two cohorts of students, within a financial accounting theory component. The use of educator-prepared concept maps, with concepts omitted, proved popular as tutorial quiz exercises and increased the quantity and quality of participation. However, students were less willing to construct their own concept maps and engage in meaningful learning. While most students were able to build upon aspects of their prior knowledge, stronger students used a greater range of concepts, a richer set of linkages and more examples than weaker students did. Concept maps were useful in diagnosing students' and instructors' misconceptions. Many students found concept mapping relatively easy to use, provided a better understanding of complex issues, liked the visual representation and holistic view, and so supported their learning. However, educators need to become proficient in constructing maps and using appropriate software, not make the maps too complex, provide students with some initial training in the technique and consider the fit between using the techniques as a learning tool and as an assessment tool. While no significant differences were found in the usefulness of the method for students of different ages and gender, Asian students generally found the method to be more useful than did UK students.     

A Business Communication Module for an MBA Managerial Accounting Course: A Teaching Note

Abstract

This Teaching Note describes a two-hour-and-40-minute Business Communication module developed and used by the author over the past six years in an MBA Managerial Accounting course at a university in the USA. The module has two modest but important goals: to sensitize graduate accounting students to the importance of communication skills for professional success; and to provide students with a set of writing-improvement resources. The students' component of the module consists of a set of five readings and two learning resources. For teachers, a comprehensive set of PowerPoint slides is available from the author. The module is flexible in two respects: it can be used in graduate-level accounting courses other than Managerial Accounting; and a reduced version of in-class presentation time is possible by using only a sub-set of the PowerPoint slides, based on teacher preferences. Student responses to the module have been consistently positive and have supported continued use of the module into the future.     

Student Performance in First Year Tertiary Accounting Courses and Its Relationship to Secondary Accounting Education

Prior research into this issue in the U.S. and U.K. has utilized a variety of research designs and methods of testing and has produced conflicting empirical results. This Australian study develops a model of student performance which incorporates variables for academic ability, previous accounting knowledge, and mathematics background. The model allows for interactions between some of these variables. Results are tested using a multiple regression form of extended ANCOVA. The findings indicate that the hypothesis that performance in first year accounting is independent of secondary accounting education can be rejected at high levels of significance for all four years studied, both for student marks and rankings and also for aggregate marks as well as course components. The results are contrasted with previous research and the potential implications of these findings are discussed.     

我国上市公司社会责任会计信息市场反应实证分析

本文抽样分析了我国上市公司社会责任会计信息披露的现状,同时通过建立上市公司对利益相关者承担的社会责任贡献的指标体系,揭示了我国深市、沪市所有上市公司的真实社会贡献,并实证分析了市场对这一信息的反应。实证结果表明:现阶段这一信息与我国上市公司价值的相关性不强,但是,由于行业特色的存在,不同行业之间的价值相关性迥异。这一实证结果给我国社会责任会计的发展带来了一些有意义的启示。     

FRA: Teaching Financial Accounting with a Goal-Based Scenario

This paper reports on the development of FRA (Financial Report Analyst), an intelligent, multimedia educational software system which is designed to teach financial statement analysis to business students and professional trainees. FRA is based on a new kind of teaching architecture called a goal-based scenario, a “learning by doing” environment in which the student acts in a realistic role and obtains helpful coaching while performing assigned tasks. In FRA, the student plays the role of a lending analyst at a bank who must make important commercial lending decisions. Usability tests of FRA have been conducted with students in the Kellogg Graduate School of Management at Northwestern University. The paper discusses: theoretical advantages of goal-based scenarios; the architecture of FRA; and ongoing and future research.     

新型保险合同会计——问题、进展及启示

新型保险业务占比大幅增加、国际国内证券市场大幅下跌和保单持有人抱怨新型保险会计信息不透明,使得充分披露其存在的风险变得更为紧迫。本文首先回顾保险合同会计的发展历程,然后提出了新型保险会计存在的问题,接着跟踪IASB新型保险会计的最新进展,并对其作出评价,最后是我国新型保险会计发展的启示。     

Forum: Teaching Professional Judgement in Accounting

In May 2005, the University of Lethbridge and the Institute of Chartered Accountants of Alberta sponsored the Banff Education Conference entitled Professional Judgement: Can It Be Taught? The opening forum at the conference was a panel discussion on the topic presented by academics and practitioners. The session included an overview of the research literature on expertise as a basis for considering the nature of professional judgement and the implications of various attributes of expertise for accounting education. Past practices and current pressures facing practitioners in exercising good judgement were addressed, including increased complexity of transactions and decreased time to assess problems. The forum also included a discussion of the need for educators to help guide students to develop an understanding of a problem rather than simply seek the answer. There was a discussion of particularly challenging topics for students to grasp in a principlesbased environment. The forum culminated in a question‐and‐answer session involving the panelists and the attendees at the conference. This paper summarizes the presentations and the discussion that took place during the forum. En mai 2005, l'Université de Lethbridge et l'Institut des comptables agréés de l'Alberta commanditaient le congrès de Banff sur l'éducation ayant pour thème la question suivante: le jugement professionnel s'enseigne‐t‐il? Le forum d'ouverture a consisté en une table ronde sur cette question au cours de laquelle enseignants et praticiens ont effectué un survol des publications de recherche sur la compétence qui a servi de point de départ à l'étude de la nature du jugement professionnel et des répercussions de diverses caractéristiques de la compétence sur la formation comptable. Les panélistes se sont penchés sur les méthodes passées et sur les pressions auxquelles sont actuellement soumis les praticiens dans l'exercice d'un jugement éclairé, notamment les difficultés occasionnées par la complexité accrue des transactions et la réduction du temps dévolu à l'évaluation des problèmes. Les panélistes ont également discuté de la nécessité pour les enseignants d'amener les étudiants à mieux comprendre les tenants et les aboutissants d'un problème plutôt que de simplement en chercher la solution. Ils ont également discuté d'enjeux particulièrement importants pour les étudiants dans un environnement axé sur les principes. Le forum s'est terminé par une période d'échange entre panélistes et participants au congrès. Le texte qui suit est un résumé des exposés présentés dans le cadre de ce forum et des discussions qui s'y sont déroulées.     

Introducing a Learning Portfolio in an Undergraduate Financial Accounting Course

This paper evaluates changes made to the internal assessment component of a third year financial accounting course at a university in New Zealand. A learning portfolio was designed to supplement existing coursework. The aim was to engender in students a deep rather than a surface approach to learning. As a record of the students' learning, the learning portfolio was an attempt to produce an innovative development in the assessment of what was a traditionally taught financial accounting course. Within their learning portfolios, students were required to complete a number of tasks, each aimed at improving critical thinking skills and creativity. Students were also required to maintain a personal or reflective section aimed at personalising and deepening the quality of their learning.     

在应用写作课教学中培养学生的创新能力

兴趣是培养学生创新精神的原动力,兴趣来自于刺激的新颖性和变化性,来自于具体的活动中;培养学生的创新思维,要让学生展开想象的翅膀,尽情邀游,努力创造;培养学生的创新能力,要善于创设情境,营造创新氛围,要鼓励他们去竞争,使他们的思维开阔、多向、灵活,有创造性。     

浅谈高校英语教学中学生创新思维能力的培养

创新思维能力培养是高校英语教学的重要环节。培养高校学生的创新思维能力必须从教学模式、教学方法和教育心理等方面进行改革与创新,探索创新思维能力培养的科学方法。     

会计研究核心热点主题评述及贡献分析:1980-2019

本文以《会计研究》刊发的学术论文为样本,采用科学计量和知识网络分析的研究方法对采集的科学文本数据进行文本挖掘及可视化分析,在总体性识别《会计研究》刊文主要热点主题的基础上,紧密结合我国不同时期的经济、政治、社会等背景,将研究阶段划分为会计规范体系恢复重建阶段(1980-1991)、"社会主义市场经济"会计规范体系形成阶段(1992-1999)、"社会主义市场经济"会计规范体系完善阶段(2000-2017)、新时代"社会主义市场经济"会计规范体系高质量发展阶段(2018-2019)四个阶段,并对《会计研究》刊文核心热点主题进行分阶段识别、评述与贡献分析,以期为会计理论研究引领会计制度、会计准则等改革创新,客观促进我国会计规范体系的重建、形成、完善及高质量发展提供证据.     

加强会计指数研究 全面提升会计在经济社会发展中的影响力

会计信息对于真实、准确、完整地反映企业财务状况、经营成果和现金流量具有重要作用。2010年,财政部王军副部长将会计指数作为中国特色会计体系的重要组成部分,向世界会计同行做了阐述。会计指数作为经过提炼的企业会计信息,可以帮助政府及时深入地了解微观经济基础,把握宏观经济走势,做好宏观经济决策。本文立足于基本的会计理论与宏观经济理论,尝试构建基于企业会计信息的一套指数体系,这个指数体系包括宏观的价值创造会计指数、中观的行业评价会计指数以及微观的企业投资价值指数。最后,本文提出了推进会计指数研究工作的相关建议。     

高职院校《财务会计》综合实践教学的研究和探索

基于目前国内会计专业高级技术人才匮乏的现状,为了让高职院校学生更好的学习《财务会计》理论知识,更好的培养和掌握《财务会计》专业技能,对《财务会计》专业理论与实践综合教学进行深入的探索和研究。