论在线会计服务能力的构建

网络经济时代,会计环境和会计需求愈加多样和复杂,为了加快适应社会经济发展的需要,必须提高会计服务机构的市场反应速度,提升会计人才从学到用的转换速度,缩小会计理论与会计实践之间的距离,以及会计知识转化为管理能力和创新能力的时间间隔.在线会计服务能力是新形势对会计服务机构和会计人才提出的更高要求,只有具备这种能力,才能更好地适应社会经济发展的需要.本文从五个方面论述了在线会计服务能力的构建.     

浅谈我国中高级会计人才紧缺的成因和对策

随着我国社会主义市场经济的迅猛发展,广大企业对会计人才尤其是具有一定知识、技能和实战能力的中高级会计人才的需求日益增长.为了满足这一需求,各大高校、职校以及社会培训机构都在积极培养着会计人才.然而,现实中中高级会计人才仍然处于紧缺状态,能够掌控企业财务全局的战略性国际化高级人才更是凤毛麟角.本文分析了我国中高级会计人才紧缺的原因,并提出相应对策.     

会计人才技术能力培养三层次

《会计法》进行了修订,政府对会计行业的监督日益加强,同时随着经济的发展,单位领导对会计的重视快速提升,社会对会计人才的要求越来越高.而当前会计人才培养已无法跟上社会对会计人才的需求,在会计人才培养方面存在一些问题.从整个社会角度出发,不同层级的会计人才培养需要统一的规范或标准,以便社会各会计人才培养部门或机构进行具体细化的人才培养目标设置.本文从基础会计工作能力、会计主管工作能力、研究决策能力三个层次出发,结合中高职院校人才培养和会计继续教育进行论述.     

以培养复合型人才为目标的本科会计教育研究

本文通过对会计人才能力框架研究的分析,提出会计本科教育应以社会需求和专业长远发展为目标,通过高水平教师队伍建设、教学模式改革、理论与实践的紧密结合,以及会计职业道德教育等多方面会计教育改革措施,打造复合型会计人才.     

我国应用型会计人才实践能力培养研究

在经济全球化的今天,市场对会计人才的需求发生了很大变化。本文主要分析了现代社会对应用型会计人才的需求现状,目前会计专业对应用型会计人才应具备的实践能力的培养现状和存在的问题,提出了修订会计专业人才培养目标,改革会计专业课程体系结构,加强会计实践教学等旨在培养应用型会计人才实践能力的建议。     

浅析我国会计教育与人才培养问题研究

社会需求是当今我国会计教育理念形成的一个主要因素.伴随着会计教育的发展,国家一直高度重视高素质会计教育和会计人才培养模式.为了满足社会对会计人员能力需求的增长,会计教育应发挥更大的作用,同时也将面临更大的挑战.高素质的会计人才在我国的经济发展起着举足轻重的作用.然而,我国会计教育在教育理念、培养目标、课程体系以及教学方法等方面,仍存在着一些迫切解决的问题.     

基于CDIO理念的成本管理会计教学模式探讨

为了培养与社会需求相适应的会计专业人才,解决会计人才应用能力与创新能力不足等问题.本文通过分析CDIO的教育理念,针对成本管理会计课程的教学现状,探讨了基于CDIO理念的成本管理会计教学新模式,提出了该课程教学改革的具体措施.     

数字化时代高校会计人才培养研究——来自文本分析的证据

数字化时代对会计人才提出了新的要求。高校作为培养会计人才的重要力量，需要以市场需求为导向，培养出符合社会需求的会计人才。文章应用Python工具，从某招聘网站搜集不同地区各类会计人才招聘数据73 347条，并应用文本分析工具对会计人才任职需求的词频及其占比进行统计分析。结果表明，除了传统要求的管理能力、财务处理能力以及工作经验外，企业还要求会计人才具备一定的数字信息能力和分析判断能力。文章提出数字化时代高校会计人才培养可以从能力框架重塑、培养方案调整以及产学合作平台的搭建三方面来展开。     

加强会计专业学生会计职业能力品质的思考

现代社会需求的不仅仅是掌握具体知识的会计人才,更需要具备实践能力和职业能力的会计人才。职业能力品质是会计专业人才能力的重要内容,提高会计专业学生职业能力品质应把握坚持合法原则和诚信原则,培养会计专业学生具备终身学习的能力,进一步加强会计专业基本理论知识的教学和改革,重视会计实践教学环节,提高其实际执业能力。     

加强会计专业学生会计职业能力品质的思考

现代社会需求的不仅仅是掌握具体知识的会计人才,更需要具备实践能力和职业能力的会计人才。职业能力品质是会计专业人才能力的重要内容,提高会计专业学生职业能力品质应把握坚持合法原则和诚信原则,培养会计专业学生具备终身学习的能力,进一步加强会计专业基本理论知识的教学和改革,重视会计实践教学环节,提高其实际执业能力。     

Auditors gone wild: The “other” problem in public accounting

Following the scandals involving Enron, WorldCom, and Qwest Communications, the accounting profession has spent the past several years trying to get back on track. While Sarbanes-Oxley may improve the decision-making of audit professionals, and help prevent future large-scale catastrophes that hurt stockholders and bring down firms, there is another problem in public accounting that few consider and nobody has proposed to solve: deviant workplace behavior. Previous research describes deviant workplace behavior as the voluntary behavior of organizational members that violates significant organizational norms and, in so doing, threatens the well being of the organization and/or its members. Building from recent work in various business literatures, this is the first research since the passage of Sarbanes-Oxley to examine workplace deviance at Big 4 accounting firms. Taking a cross-disciplinary, collaborative approach, the authors endeavor to explain why workplace deviance has infiltrated accounting firms and how it is undermining their effectiveness and derailing their long-term prospects for success. After describing its genesis and effects, the authors prescribe several managerial strategies for preventing deviance and minimizing its effects on a firm.     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

Accounting students and cheating: A comparative study for Australia,South Africa and the UK

This paper reports the results of a study of accounting students in three countries who self-reported on their propensity to engage in cheating behaviour when presented with specific rewards, risks and penalties. The professed behaviour examined is indicative of the ethical values held by persons aspiring to the accounting profession and is relevant to the design of their educational experiences. Empirical results show marked differences across the three countries, in the ethical propensities of respondents. In all cases, there is cause for concern, that professed unethical behaviour in the university environment might be replicated in the workplace.     

Workplace Spirituality Facilitation: A Comprehensive Model

This article specifies a comprehensive model for workplace spirituality facilitation that integrates various views from the existing research on workplace spirituality facilitation. It outlines the significance of workplace spirituality topic and highlights its relevance to the area of ethics. It then briefly outlines the various directions the existing workplace spirituality research has taken. Based on this, it indicates that an integration of the elements from various existing research works on workplace spirituality facilitation into a comprehensive workplace spirituality facilitation model could make relevant contributions to the existing workplace spirituality research. It then indicates that there are various points of focus in workplace spirituality conceptualization and facilitation views. It outlines various views from the existing research on workplace spirituality facilitation. Drawing on the elements of these various workplace spirituality facilitation views, it specifies a comprehensive model of workplace spirituality facilitation. It outlines how the various parts and linkages depicted in the comprehensive model of workplace spirituality facilitation are consistent with and are supported by the various views of workplace spirituality facilitation that it seeks to integrate. It then outlines how the comprehensive model specified can guide the future research in the area of workplace spirituality and how it can provide inputs to leadership and organization development (OD) efforts for workplace spirituality facilitation.     

Multi-Stakeholder Labour Monitoring Organizations: Egoists,Instrumentalists, or Moralists?

This article examines four leading multi-stakeholder labour monitoring organizations. All operating in the maquiladora industry, these organizations are viewed in light of the growing global trend toward industry self-regulation, or what has been referred to as the ‘global out-sourcing of regulation’. Their Board compositions, codes of conduct and monitoring and enforcement strategies are all examined as a means of tentatively positioning these organizations along an ‘egoist-instrumentalist-moralist’ ethical culture continuum. Such a framing provides insights into the perceived salience of these organizations’ broader stakeholders, the effectiveness of codes of conduct on workplace practices more generally, and the role that ethics plays in the governance and accountability of these increasingly important types of organizations. Jeff S. Everett teaches financial accounting at the University of Calgary's Haskayne School of Business. Along with his research on maquilas, Jeff conducts research in the areas of professional ethics, environmental accounting, and accounting education. Dean Neu is a professor of accounting at the Haskayne School of Business. His research examines how accounting numbers play a crucial role in shaping public perceptions and public policy. Currently a research assistant at the Haskayne School of Business. Daniel Martinez is examining issues related to fair trade, corruption, and economic development in indigenous communities.     

Is it the Kids or the Schedule?: The Incremental Effect of Families and Flexible Scheduling on Perceived Career Success

Flexible work arrangements (FWAs) are widely offered in public accounting as a tool to retain valued professional staff. Previous research has shown that participants in FWAs are perceived to be less likely to succeed in their careers in public accounting than individuals in public accounting who do not participate in FWAs (Cohen and Single, 2001). Research has also documented an increasing backlash against family–friendly policies in the workplace as placing unfair burdens on individuals without children. Building directly on a previous study in this journal (Cohen and Single, 2001), this study addresses the issue of whether the documented perceptions toward FWA participants are the result of electing to take part in the FWA or the result of bias against employees with children. The research questions are addressed in a 3 × 2 experimental setting in which we manipulate FWA participation, along with family status and gender of a hypothetical manager in a public accounting firm. Our findings indicate that FWA participants are viewed as less likely to advance and as less committed than individuals without children or individuals who had children but who were not taking part in a FWA. Male FWA participants are viewed as less likely to succeed than female FWA participants. This effect appears to arise from a perception that FWA participants are willing to make sacrifices in their careers to accommodate family needs and thus may not be as committed to making the sacrifices perceived as necessary to meet the rigorous demands of the public accounting environment. This raises the ethical question of what could be done to change the culture in public accounting to foster a substantive support system for individuals who want to balance a family and a career.     

The role of perceived workplace development opportunities in enhancing individual employability

This paper explores the effects on workers’ employability of workplace development opportunities during employment as perceived by the workers themselves. Data was collected through a survey conducted in 2012 in Italy using a sample of 558 workers. The aim was to test the effects of participation in training courses, workplace learning opportunities and career development support on career development in 2013. Results show that the main predictors of subjective career success are related to the career development support provided by supervisors, including mentoring and career counselling, and workplace learning opportunities provided through processes of job enrichment, job enlargement and job rotation. By contrast, participation in training courses does not bring any significant effects. The study also reveals that employees’ opportunities for increasing their employability in the workplace depend on a number of personal and occupational characteristics. The study reaches the conclusion that firms can play a significant role in enhancing the career success of an individual and that employability can been encouraged by a mix of on‐the‐job workplace development opportunities.     

The influence of job characteristics and self‐directed learning orientation on workplace learning

Given the increasing importance of learning at work, we set out to examine the factors which influence workplace learning behaviour. The study investigated the influence of the job characteristics from Karasek's Job Demand Control Support model and the personal characteristic self‐directed learning orientation on workplace learning. A total of 837 workers, aged between 18 and 65, from different sectors and with different educational levels completed a paper questionnaire. Analysis revealed that job demands and self‐directed learning orientation constitute significant and positive predictors of workplace learning behaviour. The study can help organizations to create job structures that promote workplace learning.     

绩效压力对职场欺骗行为的影响机制研究

文章基于自我控制资源理论，以354名员工为样本，探讨了绩效压力是否会通过员工的自我损耗导致职场欺骗行为的产生，并关注了家长式领导和差错管理氛围的调节作用。结果表明：绩效压力对职场欺骗行为存在显著的正向影响；绩效压力通过诱发员工的自我损耗而使员工做出职场欺骗行为；仁慈领导具有正向的调节效应，德行领导和差错管理氛围具有负向的调节效应。研究结果有助于揭示职场欺骗行为产生的内在机制和边界条件，以及家长式领导和差错管理氛围可能存在的影响。     

Creating Satisfied Employees Through Workplace Spirituality: A Study of the Private Insurance Sector in Punjab (India)

Spirituality in the workplace is gaining recognition and value among researchers, academicians, and business professionals. The aim of this paper is to examine the impact of spirituality in the workplace on job satisfaction by measuring four dimensions of spirituality in the workplace: meaningful work, sense of community, organizational values, and compassion. The impact of each dimension on job satisfaction is hypothesized. A cross-sectional survey was used to collect data from 100 payroll employees in private insurance companies in Punjab (India). A correlation analysis showed a positive relationship between all the dimensions of spirituality in the workplace and job satisfaction. A regression analysis revealed that although all the dimensions of spirituality in the workplace are important, organizational values and a sense of community are the most important in terms of the job satisfaction level of employees. This work will help insurance companies to better understand the concept of spirituality in the workplace and its importance. Insurance companies can improve their functioning by encouraging employee spirituality in the workplace.