中学第二外语听力课中MCS方法的探讨(英文)

本文通过前人对元认知、元认知策略和MCS方法在第二外语听课以及作者的调查探讨MCS方法在第二外语听力课的重要性以及基本原则。本研究发现MCS方法可以帮助学生对MCS方法引起注意并从某些方面提高学生的听力理解的能力,其中包括学习环境、学习计划、选择适合的学习策略、合作学习、检测、评估以及在听力课堂进行策略的调整。     

Comparative evaluation of a teaching innovation in accounting education: intensive learning in a seminar format

This paper reports a teaching innovation involving intensive learning and the evaluation of that innovation. A review of the literature reveals a lack of research about how effective intensive programmes are in enhancing student learning. In this study the performance of students studying accounting during an intensive summer-school in seminar format was compared with those studying during the regular semester in a lecture and tutorial format. Performance was compared by reference to students' grades and the understanding and retention of a key concept in the subject. Student study habits and the experiences of staff and students who participated in the summer-school were also evaluated. This study concluded that summer-school students' performance was better than regular semester students in the accounting subject studied. Their performance was equivalent or better than the regular semester students in the three other subjects studied in first semester. Summer-school students demonstrated a more complete understanding of a key concept than did the students in the regular semester, with this difference sustained after two years. There was a positive response to the summer-school by those staff and students who participated.     

A Critical Learning Outcome Approach in Designing,Delivering and Assessing the IT Knowledge Syllabus

Although the accounting profession has embraced a competency-based approach in the education and training of students, some educators struggle to adapt the delivery and assessment of their accounting programmes to bring them in line with these outcomes. The challenge for all educators is to seek ways to marry the curriculum, the design and delivery of the syllabus and assessment in such a way as to maximize students’ learning in relation to priority goals. The aim of this paper is to discuss how the IFAC curriculum on the general knowledge of IT (IEPS 2) could be analysed using an alternative approach based on critical learning outcomes to develop a syllabus that would enable educators to deliver and assess it in line with the learning outcomes and competency requirements. The newly-developed syllabus should direct educators to adopt a holistic approach in the delivery and assessment of the IT course. This approach should ensure that students understand how information technology can support them as accountants in producing information in the format required by users.     

The effect of cooperative learning on student perceptions of accounting in the principles courses

This paper describes an experiment that investigates the effect of cooperative learning techniques on introductory accounting students' perceptions of accounting. We administered identical survey instruments measuring students' perceptions of accounting to all accounting principles students at the beginning and end of a semester. Instructors used cooperative learning techniques in one-half of the sections (experimental), and a traditional lecture format in the other sections (control).We compared the pretest and posttest student responses for the experimental and control sections. For Accounting Principles I, 40% of the responses exhibited differences between experimental and control sections that were consistent with a cooperative learning effect. No effect was found for Accounting Principles II. An exploratory factor analysis of Accounting Principles I data showed that the factor “student interest in learning accounting” accounted for most of the differences that were consistent with cooperative learning effects. Also, students in the experimental sections of Accounting Principles I performed marginally better on a common final exam than students in the control sections.Overall, students began their introductory accounting courses with positive perceptions of accounting. Students in sections using cooperative learning techniques were, on average, more likely to maintain those positive perceptions than students in sections using the traditional lecture format.     

Accounting education: A learning-styles study of professional-technical and future adaptation issues

In the fall of 1984 Baldwin and Reckers reported the results of an exploratory study of the learning styles of business students based on Kolb's Experiential Learning Model and its related empirical methodology.This study applies the same methodology to investigate the learning styles of accounting practitioners in addition to business students. The results are used to evaluate the potential merits of Kolb's approach for accounting education research and to consider the possible impact on learners of two orientations to accounting education evident in the literature.     

Adopting commercial software in the accounting classroom: A focus on learning

Concerns about the current state of accounting education are well documented. A common anxiety is that students are not prepared to deal with the complex issues and unstructured problems that they will encounter throughout their professional lives. Recent studies conclude that an educational objective for accounting is to teach students how to learn. This paper discusses adopting commercial-use software as an approach to accomplish this objective. The paper also provides an example for an accounting information systems class. Because “learning to learn” involves teaching students learning strategies, accounting educators need to find new ways to help students acquire these strategies. This paper will be useful for instructors seeking ways to assist students in developing strategies for learning that will better prepare them for careers in a complex and dynamic environment.     

The interplay between cost accounting knowledge and presentation formats in cost-based decision-making

Most studies on cost-based decision-making examine the profit impact of cost reports that rely on different methods to allocate costs. In practice, firms’ cost reports often employ the same cost allocation method with subtle variations in the way that the cost data are presented. This paper examines experimentally the profit impact of a cost report’s presentation format in relation to a decision maker’s level of cost accounting knowledge. Using a customer profitability report prepared using activity-based costing and presented in either a tabular or a graphical format, participants analyze a complex pricing and resource allocation task that affects firm profitability. The results suggest a strong relation between presentation format and cost accounting knowledge. Specifically, decision makers with a low level of cost accounting knowledge attain higher profits when they use a graphical format in comparison to a tabular format. More surprisingly, graphs (versus tables) have an adverse effect on profits for users with a high level of cost knowledge. This result has broad implications: in order to facilitate the decisions of a variety of users of accounting data (e.g. managers, external investors, etc.), firms may need to adapt the presentation format of their accounting data to the level of accounting sophistication of the users.     

Hardening soft accounting information: Games for planning organizational change

This study provides theory and field evidence on the social process of hardening soft accounting information to make it persuasive for planning organizational change. Accounting information intended to support organizational change is often soft, that is, there is lack of interpersonal agreement about its quality. For example, employees can lack agreement about the quality of accounting information (e.g., activity-based costing) because the information is constructed from subjective information obtained from interviews and surveys. This information can contain unintentional errors as well as intentional distortions that are intended to avoid revealing embarrassing inefficiencies and/or to resist painful organizational change. We use concepts from applied game theory and social psychology to identify from the accounting literature four multi-person games that may be played to harden soft accounting information. These hardening games are characterized in terms of payoffs, players, the comparability of soft accounting information, and the rules of the games that are expected to emerge. We interpret the field evidence as indicating that the hardening games that emerge depend on who the players are and the comparability of their soft accounting information. In addition, we provide evidence on how the rules of the games that harden the information emerge from the players’ social interactions. Finally, we provide evidence on how an organization learns by trial-and-error how to harden soft accounting information by changing the players and the comparability of the soft accounting information.     

Who should teach what? Australian perceptions of the roles of universities and practice in the education of professional accountants

This paper addresses the respective roles and responsibilities of universities and practitioners in educating professional accountants. The issues are explored by a review of the literature in accounting and other professions regarding the respective roles of universities and employers in the development of both technical and non-technical knowledge and skills of professionals, particularly accounting practitioners. The literature review suggests that critics of university-based education fail to recognise (a) the changes that have occurred in the roles and responsibilities of accounting practitioners, and (b) the opportunity costs necessarily associated with providing generalist accounting degrees. Universities and employers have comparative advantages for the development of different types of professional skills and knowledge. These insights are extended by way of a series of interviews with Australian accounting practitioners, representatives from professional accounting bodies, recent accounting graduates, and accounting students about their perceptions of the respective responsibilities and roles of universities and employers. Although some interviewees recognised that universities cannot be ‘all things to all people’, there was a tendency to expect universities to have the major responsibility for the development in accounting graduates of both technical and non-technical knowledge and skills. Such perceptions tended to understate the responsibilities and comparative advantage of employers and result in unrealistic expectations about the outcomes of a university education. Employers need to be made more aware of the resource and other limitations associated with university programs and should develop meaningful opportunities for learning and reflection within workplace contexts.     

Accounting Standards, Implementation Guidance, and Example-Based Reasoning

This paper examines interpretation of accounting standards that provide implementation guidance via affirmative or counter examples. Based on prior psychology research, we predict that practitioners engage in “example‐based reasoning” such that they are more likely to conclude that their case qualifies for the same treatment as the example. We test our predictions in two experiments in which participants judge the appropriateness of income‐statement recognition. Experiment 1 uses Masters of Business Administration (MBA) students and varies example type (affirmative, counter) and case (revenue recognition, expense recognition) in a 2 × 2 design. Experiment 1 supports our predictions. Experiment 2 uses more experienced practitioners, and varies example type (affirmative, counter, both) in a 1 × 3 design. Experiment 2 supports the use of example‐based reasoning, and indicates that practitioners in the “both” condition respond as if they had only received an affirmative example. These results have implications for understanding how guidance that accompanies accounting standards can result in aggressive or conservative application of standards.     

Applying the Principles of Soccer Training to the Design and Delivery of Classes in Introductory Accounting Courses

Accounting instructors face numerous challenges in structuring and teaching accounting classes. This paper describes the experience of redesigning classes in an introductory accounting course to follow the format of team training sessions in the sport of soccer. The soccer format includes six sections: warm‐up, balance/agility/coordination, skill/technique, simplified small game, game, and cooldown. We explain how the activities in each of these sections can be translated into parts of a class session. While adopting this format requires instructors to invest time in preparation and to be flexible and responsive when facilitating classes, informal results indicate that this class format is rewarding for both instructor and students and that it enhances student performance and experience. We suggest that elements of this class format could be successfully adopted for courses in other business subjects, and in nonbusiness disciplines.     

大学英语听力教学中存在的若干问题探讨

在教学实践中,笔者发现母语负迁移、发音、文化背景、单词量和心理等因素是影响学生听力水平提高的障碍,并提出英语教师应从学生心理、语音、中西文化差异、词汇和适当增加英语听力课时等方面对这些问题加以总结分析。本文初步摸索出相对有效的三个途径,力图让学生在英语学习中找到更适合自己的学习方法,最终提高听力水平和英语交际能力。     

新闻报道活动在大学英语课堂教学中的实践

本文是一项对在非英语专业大学生的听说课上开展新闻报道提高大学生英语听说能力的实证研究。研究结果表明:首先,新闻报道活动有效地提高了学生的听说积极性和综合能力。其次,学生的英语程度影响了学生参与活动的热情和活动表现力。此外,学生对新闻的选择有利于教师了解学生的喜好。研究还讨论了新闻报道活动中出现的问题及解决办法。     

Capital markets research and accounting standard setting

Accounting academics and practitioners have been known to question whether accounting research is as efficacious as it might be. This paper focuses on capital markets-based research in accounting and how its potential contribution to the wider regulatory process can be realised more fully. Examples used are: research on corporate regulation; the move to 'harmonise' accounting standards; accounting for R&D; accounting for goodwill; and equity accounting.     

Trust for accounting and accounting for trust

This paper combines insights from the sociology of knowledge and the emerging practice-based literature on learning and knowing to extend the institutional framework of accounting change developed by Burns and Scapens [Burns, J., Scapens, R.W., 2000. Conceptualising management accounting change: an institutional framework. Manage. Acc. Res., 11, 3–25]. In particular, it explores how management accounting systems (MAS) can be implicated in processes of learning and culture change, and used to identify ‘trustworthy’ solutions in the face of organisational crises. A case study of an Italian company, which was subject to massive change following its acquisition by General Electric, is used to discuss how, when crises arise and organisation members find themselves under intense pressure for change, their rationales and routinised behaviour, which are driven by the existing knowledge and cultural assumptions, are challenged. The case illustrates how MAS can act as sources of trust for the processes of change – i.e., accounting for trust; while at the same time being socially constructed objects of trust – i.e., trust for accounting. Drawing on the concept of personal trust and the notion of roles as access points to organisational (expert) systems, the paper discusses how, in this case, finance experts facilitated the acceptance and progressive sharing of new rationales and routines. Clearly, this does not guarantee that change will occur or occur in some ‘desired’ direction in other cases, but it increases the possibility of replacing trust in the predictability of routines with feelings of trust for change.     

A commentary on the applications of activity-based costing

Activity-based costing (ABC) has, within the last decade, generated a voluminous literature which has paralleled its increase in popularity with practitioners. This paper reviews ABC's potential by examining applications of it which extend throughout the core areas of management accounting. Consideration is given not only to how it has positively contributed to practice in these areas but also to its rationale and limitations to particular applications. Assessment is also made of how it interacts with longer established management accounting issues such as the variable versus fixed costing debate for income measurement and decision-making, the use of contribution margin analysis, organizational slack in the budgetary control process and conventional variance analysis. Some conclusions are drawn on its value to practitioners and researchers.     

The Public Policy Debate on Investors' Need for Disclosure Regulation: Accounting Historians' Help Wanted?*/ LE DÉBAT PUBLIC SUR LES BESOINS DES INVESTISSEURS EN MATIÈRE DE RÉGLEMENTATION DE L'INFORMATION: FAUT‐IL L'AIDE DES HISTORIENS DE LA COMPTABILITÉ?

This paper explores how research in accounting history can contribute to the important public policy debate regarding investors' need for disclosure regulation. Accounting, finance, and economics researchers and practitioners argue for, as well as against, disclosure regulation. The debate remains theoretical, however, because empirical studies are virtually nonexistent. This paper reviews five contexts in which accounting historians can begin a search for empirical insights concerning the costs, benefits, externalities, and effects on stakeholders of disclosure regulation. The paper's investigation of the accounting history literature suggests that accounting historians could improve the quality of the debate and help accommodate broader interests or alternative solutions to financial crises.     

Accounting students' approaches to group-work

Employers and universities emphasize the need for students to be able to work in groups and be good team members, yet there is often limited understanding of what this involves and how it might be developed. This paper examines how students studying an accounting for management subject made sense of working in a group. Six different approaches to group-work are found. They range from a view that group-work gets in the way of learning to a view that the group provides a collaborative mechanism which ensures knowledge grows and develops through interactive debate and stimulation. The paper considers the implications for teaching accounting through groupwork.     

Management accounting curricula: striking a balance between the views of educators and practitioners

Management accounting education has been subject of considerable debate since the 1970s, particularly in terms of what topics should be taught. The research reported here set out to ascertain the management accounting topics/techniques and the skills/characteristics that are considered important for a graduate who intends to pursue careers in management accounting. Based on a survey conducted on educators and practitioners, the results indicate that educators viewed behavioural implications, activity-based costing (ABC), performance evaluation and product costing as the top four important topics. In contrast, practitioners' top four important topics were cash flow management, operational budgeting, variance analysis and performance evaluation. Overall, traditional techniques, as compared to contemporary techniques, tend to be more widely used by firms. As regards skills and characteristics, practitioners and educators placed high importance on thinking, problem solving, listening and quantitative skills.