会计博士生培养与会计理论研究

本文选择会计学博士学位论文、会计学博士和博士生在学术期刊上发表的学术论文的相关指标来探讨会计学博士生培养与会计理论研究的相关性问题。通过研究 ,我们发现博士群体数量在不断扩大 ,一批已毕业的博士已经成长为会计学术界的骨干 ;同时在会计学博士生的培养中存在成材的年龄段后移现象和研究能力两极分化问题。因此在博士生的培养过程中 ,应为博士生以后的长远发展奠定必要的基础 ,要注意其研究能力 ,特别是创新能力的培养     

论会计人才教育与培养

自我国加入世界贸易组织(WTO)后,市场经济快速发展,在经济全球化的背景下,会计准则国际化趋同,会计作为金融领域的一个分支,在走向世界的过程中逐步蜕变。会计行业的改革、优化、发展是我国与国际接轨后的必经之路,以会计从业人员的教育与培养作为改革出发点,结合中国会计行业特点以及国际化需求,转变会计人才教育与培养的模式势在必行。目前,会计从业人员面临的现状和主要存在的问题是如何实现高质量会计人才的教育与培养。会计职业教育作为会计人才培养的重要环节,只有不断适应经济发展、不断改革优化,才能提高会计人才质量,才能更好地为经济发展服务。本文在查阅了国内外有关文献的基础上,结合中国现有会计体系和金融环境作出了相关分析。     

论会计人才教育与培养

自我国加入世界贸易组织（WTO）后，市场经济快速发展，在经济全球化的背景下，会计准则国际化趋同，会计作为金融领域的一个分支，在走向世界的过程中逐步蜕变。会计行业的改革、优化、发展是我国与国际接轨后的必经之路，以会计从业人员的教育与培养作为改革出发点，结合中国会计行业特点以及国际化需求，转变会计人才教育与培养的模式势在必行．目前。会计从业人员面临的现状和主要存在的问题是如何实现高质量会计人才的教育与培养.会计职业教育作为会计人才培养的重要环节，只有不断适应经济发展、不断改革优化，才能提高会计人才质量．才能更好地为经济发展服务．本文在查阅了国内外有关文献的基础上，结合中国现有会计体系和金融环境作出了相关分析。     

关于我国会计本科教育改革的思考

我国的高等会计教育随着我国教育事业的发展而发展,随着我国会计环境的变化而在不断地进行调整。从会计教育层次来看,自建国以后即培养大专、本科生,到1980年开始培养硕士研究生,1981年开始培养博士研究生,发展至今已经形成了由高职高专、本科、硕士研究生与博士研究生四个层次构成的比较完善的高等会计教育体系;从会计教育的规模来看,已从文革结束恢复高考前全国仅有二、三十所高等学校设置会计专业、在校学生数千人,到目前约有千余所高等学校设置会计专业、     

桃李不言自飘香——记厦门大学李建发教授

正李建发,经济学(会计学)博士,中共党员,享受国务院政府特殊津贴专家,全国杰出会计工作者。现为厦门大学副校长,管理学院教授、博士生导师;中国会计学会副会长兼政府及非营利组织会计专业委员会主任委员,财政部会计准则委员会咨询专家兼政府及非营利组织会计咨询专家组组长,中国教育会计学会副会长,福建省教育会计学会名誉会长,厦门市会计学会顾问。1984年本科毕业于暨南大学会计系,同年考入     

精勤求学,敦笃励志——记西安交通大学管理学院张俊瑞教授

张俊瑞,经济学博士,西安交通大学管理学院教授,博士生导师,现任西安交通大学管理学院副院长,兼任国务院学位办全国会计专业学位研究生教育指导委员会委员.中国会计学会理事及教育分会常务理事、国际交流专业委员会理事,陕     

清明祭扫龚清浩墓园

【本刊讯】今年是我国著名会计学教授龚清浩诞生一百周年。2009年5月2日，上海会计界人士来到上海华侨公墓龚清浩教授墓园进行祭扫。参加祭扫的有上海财经大学博士生导师徐政旦教授，原上海财经大学校长、上海市会计学会会长、博士生导师汤云为教授，上海国家会计学院副院长、博士生导师谢荣教授，深圳大华会计师事务所高级合伙人徐德会计博士等。     

对当前我国会计研究的反思与展望北大核心

会计发展离不开我国经济发展和时代进步,会计研究更离不开中国国情和中国问题。本文对新时代十年我国会计研究的主要成就进行了系统梳理,并着重指出当前会计研究存在日益脱离实际、基础理论研究匮乏和实证研究过度等“五大问题”,进而围绕现行科研考核制度、会计学术生态、博士生培养机制进行了系统反思。最后,从如何繁荣会计学术研究视角,提出需把握和处理好理论发展与实践创新、会计学科与其他学科、实证研究与规范研究等在内的“五大关系”,为倡导我国会计学者聚焦研究“真问题”,着力构建我国会计研究自主话语体系,以及促进会计研究进入高质量发展阶段提供参考。     

发挥会计学会职能作用 着力培养高端会计人才 服务经济社会发展

<会计行业中长期人才发展规划>指出,未来十几年,是我国基本建成创新型国家、全面实现小康社会建设目标的重要时期,是我国会计行业发展的重大机遇期.要着眼于提高会计理论创新能力和会计审计标准制定国际话语权;要通过培育具有国际水准的会计理论高层次人才,促进我国会计理论和会计教育持续繁荣发展;要充分发挥各级行业协会、会计学会在培养各类会计人才队伍方面的重要作用,以高质量的服务凝聚会员、壮大队伍.     

试论我国会计环境变迁与《会计法》的完善——兼评《会计法》几个基本问题

今年是《中华人民共和国会计法》实施20周年,本刊在第8、9期发表许家林(中南财经政法大学会计研究所副所长,会计学博士,教授,博士生导师),张华林(中南财经政法大学会计学博士生,副教授)联名撰写的《试论我国会计环境变迁与〈会计法〉的完善——兼评〈会计法〉几个基本问题》一文,供广大读者学习、了解我国《会计法》制订与修改的相关情况。     

Bridging the education–profession gap: The Accounting Student–Practitioner Day (ASPD) program

This paper provides a detailed discussion of an annual (and cost-effective) professional-development event we call the Accounting Student–Practitioner Day (ASPD). This program brings together, for a single day, students, accounting faculty, and accounting professionals in a conference-like setting. The conference format provides a unique, and formal, link between the classroom environment and the professional world students will be entering. The program is attended by accounting and non-accounting students from our university, senior students from area high schools, and undergraduate students from other universities in the area. Specific objectives of the program are to help students learn what it takes to become an accounting professional, to provide students with information that facilitates their career-choice decision, and to encourage networking and community-building activities. Assessment data indicate that the ASPD program is successful in terms of its stated objectives. The relatively low cost of operating the program makes it attractive for other accounting programs. The paper includes a set of recommendations for those faculty interested in implementing an ASPD program at their own institution.     

Developing benchmarks for evaluating publication records at doctoral programs in accounting

This paper summarizes the publication productivity of 87 accounting doctoral programs in two subsets of the 30 highest-rated academic accounting journals over five years (1992–1996). Three measures are developed as surrogates for the quality, breadth, and depth of the aggregate publication productivity of faculty in each program. Results indicate that the three indices are measuring different dimensions of scholarly productivity. Accounting program administrators should find the results useful for establishing benchmarks for scholarly activity needed for, among other purposes, AACSB accreditation.     

Excel in the accounting curriculum: perceptions from accounting professors

Public accounting firms emphasize the importance of accounting graduates being proficient in Excel. Since many accounting graduates often aspire to work in public accounting, a question arises as to whether there should be an emphasis on Excel in accounting education. The purpose of this paper is to specifically look at this issue by examining accounting faculty's perceptions of Excel in public accounting and accounting education. We survey 245 faculty members at over 100 accounting programs. We find that a majority of faculty incorporate Excel in their accounting classes consistent with their perception of Excel importance. However, we find that students are not fully proficient in Excel based on faculty's perceptions. This study contributes to the accounting education literature by identifying possible disconnections between Excel skills faculty include in the accounting curriculum and specific Excel skills faculty believe new hires (i.e. recent accounting graduates) most often use in public accounting.     

Accounting education: Turning wrongs into rights in the 1980's

This article speculates upon the evolution of accounting education in the 1980's. Ideas are presented which impact upon many facets of higher education including undergraduate, graduate, and continuing education programs, as well as research and service. Further, institutional issues concerning the role of academics are addressed.The paper begins with “wrongs” of accounting research, education, libraries, and continuing education. Particular stress is placed upon weaknesses in educating and motivating accounting faculty to teach and have primary concern for students. Promotion, tenure, expense support, and reward structures are biased toward research and publication rather than teaching. Funding and faculty attention are not directed toward innovation in accounting education and development of university libraries as learning centers. In short, accounting educators continue to “educate for absolescence.”The paper ends with some suggestions of how to turn “wrongs” into “rights.” More than increased funding is needed. Of primary importance is a shift in attitudes and reward structures.     

The impact of Australian higher education policy changes on the production of PhDs in the field of accounting and finance

This article examines the growth in accounting and finance PhD graduates across all Australian universities from 1965 to 2006. It investigates the impact of the major changes that were initiated in 1988 in higher education in Australia with the introduction of the Unified National Scheme (UNS) and, in 2002, with the Research Training Scheme (RTS). A data set of PhD thesis records provides data of actual PhD completions, as distinct from enrolments. Analyses show that both the number of accounting and finance PhD completions and the dispersion of these PhD completions across Australian universities increased from 1988 with the introduction of the UNS. There is also evidence that the proportion of accounting and finance–related PhD completions relative to total Australian PhD completions increased from 1988. While there is strong statistical support for the effect of the UNS on PhD completions, this is not the case for the more recent changes associated with the Research Training Scheme (RTS).     

What happened to the class of Year 2000: Examining their research and employment records

Today's academic environment requires high levels of research from faculty to earn promotion and tenure [P&T], merit pay, summer research grants, and other university resources. Increasingly rigorous doctoral programs have increased the competition for publishing high quality academic research. Those individuals seeking faculty positions should recognize the varying research standards of different strata of accounting programs. Most P&T committees compare candidates' research productivity to that of schools in their strata (i.e., their peer or aspirational schools). This study thus examines the research productivity through 2009 for all Year 2000 graduates from U.S. accounting doctoral programs. Information is categorized by different strata of schools to highlight current research accomplishments, and, by implication, research requirements. These results should help faculty and university administrators make better informed decisions.     

Student ratings of teaching effectiveness: What the research reveals

Over the years, evaluation of teaching effectiveness has been a significant issue facing faculty and administrators of accounting programs. This paper examines prior research on the validity and reliability of the most commonly used evaluation method, student ratings. The reviews purpose is to provide accounting educators with an understanding of the major research findings as well as their implications. The extent to which these findings can be generalized to an accounting program setting is a question that should be addressed by future research studies.     

Improving the writing of accounting students: A cooperative venture

Many accounting departments have initiated programs to integrate writing into the accounting curriculum; others have just begun the process. The purpose of this paper is to present the unique features of the writing program used at our university. As with many programs, this one elevates our accounting students' perceptions about the importance of writing, and improves the quality of accounting students' writing within the framework of the kinds of writing accountants actually do on the job. What's different about our approach is (1) a transition workshop, (2) the collaboration of an accounting instructor, a writing consultant, and professional accountants, and (3) a unique way of incorporating peer reviews. After these differences are discussed, a final section of the paper provides recommendations for designing a writing program.     

Achieving globalization of AACSB accounting programs with faculty-led study abroad education

This paper is motivated by recommendations from the American Assembly of Collegiate Schools of Business (AACSB), the Pathways Commission, and NAFSA: Association of International Educators to increase global exposure in the accounting curriculum. Some schools have responded to these demands by offering short-duration, faculty-led, study abroad programs. We explain how these programs play a vital role in fulfilling the educational advisory boards’ calls to internationalize the accounting curriculum and investigate the extent to which schools are incorporating these programs. This paper provides a review of the details from our hand-collected data on the short programs that are offered by AACSB-accredited institutions. We integrate the information from our collection of data on existing programs, prior literature, pronouncements from educational advisory boards, and select faculty interviews to offer an analysis of the course design and travel considerations for schools contemplating such an opportunity for students in their programs.