Performance indicators and democracy: citizens’ views on the purposes of government websites

Despite the ongoing interest in performance measurement amongst public managers, little is known about citizens’ views on the purposes of performance indicators (PIs). A cross-sectional survey of the Australian adult population was used to examine citizens’ views on government websites which provide PIs. Citizens identified three distinct purposes for these: evaluation and improvement; transparency and accountability; and reward and punishment. These different purposes were found to be related to political attributes, indicating how PIs might support democratic empowerment.     

Accounting students’ choice of blended learning format and its impact on performance and satisfaction

Using online platforms to deliver educational content, some institutions have developed blended courses that combine the advantages of online instruction with traditional face-to-face (F2F) teaching. This study compares accounting student performance and satisfaction in two blended formats with similar content and design, i.e. F2F+ vs. Online+ courses. It also assesses the characteristics of students who choose the latter option over F2F+ courses. Students in four advanced accounting subjects were surveyed and their course performance was obtained. Results indicate that the main determinants of students’ decision to register for an Online+ course are retaking the course, increased weekly work hours, and belief that this type of blended course facilitates learning. Results show that students in advanced accounting courses with equivalent content and design perform similarly and have the same level of course satisfaction across course delivery formats, as hypothesized under equivalency theory.     

提高少数民族大学生思想政治课教学效果探索

对于正处在转型时期的大学生,尤其是少数民族大学生来说,通过《毛泽东思想和中国特色社会主义理论体系概论》课的有效教授,正面引导学生对国际社会的风云变化以及国内政治、经济变革的认知,不断增强少数民族大学生对中华民族的认同感,坚定中国特色社会主义理想信念,这一点尤为重要.此文根据内蒙古地区高校思想政治课教学实际,针对少数民族大学生特点,从教学理念、案例教材等方面对课程的课堂教学效果进行了研究.     

内蒙古地区本科三批学生教育消费满意度研究

本文通过对内蒙古某高校105名本科三批学生进行问卷调查,以所得数据对内蒙古地区本科三批学生教育消费满意度问题做了初步分析.根据学校形象、教学服务、图书馆服务、学生支持与服务、校园文化、后勤服务六大维度构建本科三批学生教育消费满意度指标体系,问卷设计采用Likert5点量表法并运用SPSS软件对数据进行处理.分析结论为内蒙古地区对本科三本学生提供的教育服务有待改进,本文在分析原因后提出了相应的改进建议.     

Chinese Students’ Perceptions of the Teaching in an Australian Accounting Programme – An Exploratory Study

ABSTRACT

This exploratory study is designed to elicit and understand the views of Mainland Chinese students concerning their learning experience in an Australian accounting education programme. The article contributes to the literature by investigating the issues and implications associated with international students’ perceptions of teaching, as little research has been undertaken in this context. Data were obtained from focus group interviews at two Australian universities, comprising students who had no prior experience of Western education. Based on an adaptation of Ramsden's 2003 model [Learning to teach in higher education (2nd ed.). London: Routledge], the data show that the students’ educational experience in China has a direct and negative influence on their perceptions of the teaching and learning experience in Australia. The negativity is particularly strong for entry-level students but dissipates to some extent with time. Issues concerning teachers’ enthusiasm, commitment, delivery skills and students’ expectations also emerged as important factors affecting student perceptions.     

Professional Skills and Capabilities of Accounting Graduates: The New Zealand Expectation Gap?

Much has been written about teaching and learning deficiencies in accounting education. Universities have grappled with the challenge and developed a number of strategies to address the concerns raised. Many of the recommended strategies for addressing these deficiencies have included a focus on the development of professional capabilities and skills. This paper reports on a study which has identified the capabilities which are considered to be the most important for successful practice in accountancy during the first years after graduation and identified the extent to which New Zealand universities have focused on these in the delivery of their study programmes. Most attempts to measure the nature and extent of change to accountancy degree programmes have collected data from current or graduating students or from the university itself. This study instead collected feedback from accountancy graduates employed in public practice with three to five years post graduation professional experience and from their workplace supervisors. This paper reports on the results of the graduate feedback, provides a useful insight into where progress has been made and identifies where further improvement is necessary.     

Effect of graphical presentations on insights into a company's financial position: an innovative educational approach to communicating financial information in financial reporting

This article focuses on the graphical presentation of the financial ratios of the firm. Following an earlier plea for visualizing the financial report based on pacioli's treatise Divina Proportione, this study investigates the benefits of visualizing and reports on an experiment into the significance of visual information, designed to compare visual and numerical financial information. The experiment was conducted with the help of third-year accounting students. The study demonstrates an alternative teaching method and indicates that this can be a very effective and stimulating process of accounting education and training. Further the co-operation between teacher and students makes an intersting contribution to the development of better accounting education and training. The exploratory research indicates that presentation of graphical information produces time-gains in comparison with numerical information alone. Memory plays a very important role here. The conclusion are: first, that visual information can be considered as very important in providing a clear insight into the financial position of the firm, thus improving communication; and second, that the integration of accounting research and teaching is a very promising way of preparing academically and professionally future accounting practitioners.     

高等学校内部教学质量提升机制研究——以内蒙古财经学院为例

高等学校的教学质量已经成为政府、社会以及高校自身高度重视的问题。通常,高等教育质量保证可以划分为学校内部质量保证与外部质量保证问题,其中高校内部质量保证是关键与基础。为了不断提升高校的教学质量,首先应树立全面质量意识,在此基础上,应构建与完善教学质量的组织保障体系、制度保障体系与信息保障体系。     

校企合作下的学生管理模式研究

随着校企合作办学的深入,高等院校纷纷建立了以就业为导向的“校企合作,工学结合”的人才培养模式,这给高等院校学生教育管理工作带来了很大的挑战.文章以内蒙古师范大学网络技术学院为例,探讨了校企合作办学模式下学生管理模式的现状、问题及对策和如何进一步做好学生管理工作,不断创新学生管理模式,开展学生实习就业管理和管理体制的创新.     

PERFORMANCE INDICATORS IN THE DUTCH DEPARTMENT OF DEFENCE

This paper focuses on the indicator systems that responsibility accounting may provide for performance evaluation in the public sector. Specifically, two conditions which such indicator systems should satisfy —'relevance' and 'coherence'—are examined. Thereby a value for money auditing model incorporating these conditions is developed and applied to a system of performance indicators created for a Dutch defence agency.     

财经类高校蒙汉双语授课学生学习行为责任归因分析

民族地区财经类高校蒙汉双语授课学生由于在基础教育阶段与汉语授课学生存在差异,因此,学习问题就成为伴随其终身的问题。本文从责任归因视角,运用MM—CS中关于学业成就归因量表作为测量工具,对蒙汉双语授课学生学习归因状况进行了对比分析,并提出了蒙汉双语授课学生的学习归因特点及教学对策。     

Thoughts on the Teaching Quality Assessment Based on Expected Learning Achievement and Its Track Exploration

在高等院校不断扩大招生规模的背景之下,高等职业院校的教学质量问题日趋突显,并将直接对高等职业教育的发展产生影响。尤其是在严峻的大学生就业形势之下,高等职业院校如何能够培养出受社会、行业、企业欢迎的劳动者,这是非常值得研究的问题。因此,为了准确地评估教学质量,有效地进行教学改革,就必须要思考新的教学质量评估理念并探索行之有效的教学质量评估路径。本文从预期学习成果的视角对教学质量评估的理念与路径进行了探讨,以期对教学质量的提高有所帮助。     

内蒙古高校体育课田径教学现状调查研究

本文运用问卷调查法和访谈法,并亲自走访了内蒙古高校驻呼和浩特的部分大学进行实地调查,了解了高校的田径场地、器材设备以及从事田径教学体育教师的学历、年龄结构、职称、科研情况等;同时对大学开展田径运动情况及影响田径课开展效果的因素进行了一定的调查研究,并为改善和提高地区大学田径教学状况提出参考建议。     

PDCA管理循环法在高校教学管理中应用

随着高等教育大众化时代的到来,高等教育的质量问题越来越被政府和社会大众所关注。而随着我国经济社会的发展,对人才质量的要求在提高,同时受国家人口政策的影响,考生数量在下降。高校为了提升学校的整体办学水平,扩大学校的影响力,开展教学法研究和改革,并已取得了一定成绩,本文将就在企业管理界著名的PDCA管理循环理论应用于高校教学管理中的一些问题进行研究。     

当代大学生阅读情况分析及对策研究

对于当代的大学生,读书的意义是毋庸置疑的,读书可以帮助其提升自身素质,构建合理的知识体系,做好人生的初步积淀。但是大学生读书总量在不断减少,读书的功利性逐渐加强,网络阅读与电子书成为首选,＂快餐式＂阅读流行等,从而直接导致了其知识结构的不完整和信息储量的减少,也造成了读书效果和能力的下降。因此,阅读辅导是帮助学生提高人文素质的有效途径,是一个全方位、全过程的教育活动,是一个潜移默化、循序渐进的过程。     

制度设计对助学贷款实施满意度的影响——一个基于制度要素的模型及其实证检验

助学贷款制度可分为种类、获得资格、覆盖范围、额度四个获得要素;以及利率、还款期限、担保形式、经办机构、回收机构五个回收要素,制度设计即体现为要素的不同组合。借款学生对助学贷款要素的满意与否综合起来决定了其对助学贷款实施总体的满意度。以此为依据,构建了一个基于制度要素的模型,并通过在上海几所高校的问卷调研进行了实证检验,结果发现:种类、获得资格、额度、覆盖范围四个获得要素对助学贷款总体实施满意度的正向影响都得到了证实,利率、还款期限、担保形式、经办机构、回收机构五个回收要素中,利率、还款期限和经办机构三个要素对助学贷款实施总体满意度的正向影响未被证实,被剔除出模型之外,只保留了担保形式、回收机构两个要素。     

内蒙古少数民族学生高等教育课程改革研究

内蒙古自治区少数民族高等教育在国内起步较早,几十年的积累取得了丰硕的成果,但也出现了一定的问题.高等学校如何在培养少数民族人才、进行文化传承方面更好地为我区发展发挥更大的作用是摆在高校教师面前的一个重大课题.在内蒙古地区经济建设的热潮中,高等学校不能简单地将培养少数民族人才的教育事业理解为扩大学校的教育、教学规模、增加资金投入等,相对于这些教育发展所必要的物质条件来说,高等教育的教学改革才是我们要办出真正有民族特色的高等少数民族教育的核心问题.     

论学校文化与民族学生学业质量

本文运用文化人类学的研究方法,对影响民族学生学业质量的文化因素进行了深入的研究分析,在此基础上,以文化冲突等相关理论为依据,着重从文化的角度分析影响民族学生学业质量的办学理念、教师文化、物质文化、文化活动等学校文化因素,并进行理论解释和探讨.     

财经类院校法学教学改革中需处理的几种关系

财经类院校法学教学改革应当妥善处理几种关系：即学校培养目标与学生个人发展的关系;处理好法学核心课程与非核心课程、其他学科之间的关系;倡导传统教学方法与新型教学方法相结合.只有这样,才能使教学改革更明确发展方向,符合教育发展的规律.