Cross-Border Influences in the International Business Curriculum

International business education has as much value as a component of a liberal arts program as it has in a professional business program. At Bucknell University, resource constraints have demanded that an international business course serve a wide variety of students. This article describes the structure and content of such a course and the role it plays in both business and liberal arts curricula. This expanded concept of international business has implications for larger institutions as well as requiring that new research directions be pursued.     

Designing an International Business Curriculum

ABSTRACT

Recently, the American Assembly of Collegiate Schools of Business (AACSB) called for more interaction between business schools and the business community. This is in partial response to the growing perception of U.S. businesses that business schools are out of touch with the needs of the business community. The authors of this paper document a market driven approach to international business curriculum development-one which includes the business community from the onset. To provide a high-quality international business education, the collegiate schools of business can no longer afford to remain aloof from their customers. The conceptual framework used here broadens curriculum design norms. Academic leaders interested in internationalizing the education of professionals in all academic disciplines will find this paper useful.     

Adding International Dimension to the Accounting Curriculum

No abstract available for this article.     

Globalization of Business Curriculum and International Marketing

Most educators, supported by the AACSB, agree that education for business should be internationalized. The approaches to its achievement are varied. This article argues that there is only a single strategy that is preferred, namely the integration of international issues into all business courses rather than being treated in isolation.     

Business Marketing Education: A Distinctive Role in the Undergraduate Curriculum

ABSTRACT

By extending their knowledge of markets beyond the consumer-goods domain, by deepening their understanding of how organizations make buying decisions, by strengthening their grasp of cross-functional processes, and by providing them with decision-making skills in this important area of marketing, the business marketing course makes a special contribution to undergraduates and the undergraduate marketing curriculum. Moreover, the content and focus of the business marketing course are closely tied to important themes that are transforming business practice. This article isolates the distinct contribution of business marketing education and examines important trends that are reshaping this domain. The central knowledge areas that comprise the undergraduate business marketing course are detailed and linked to specific course design strategies that can be pursued to strengthen the skill set of marketing students and respond to the needs of important constituents.     

Internationalizing the Business Curriculum

There is little disagreement as to the importance of the global dimension in business education, but many business schools have found it difficult to integrate it into their curricula. Current attempts involve either requiring a separate international business course or modifying existing core courses to include international modules. In this paper the authors argue that it is both more practical and educationally sound to integrate international examples into courses to reinforce concepts presented in a domestic context. The paper concludes with several such examples successfully used by the authors in Finance courses over the past few years.     

The Role of Economics in the Management Curriculum

Abstract

The economic transition in the Central and Eastern European Countries provides a unique opportunity to observe the evolution of economies from planned systems to more market-oriented and decentralized systems. Aside from the bounty of economic policy issues raised by such a transition, a more fundamental adjustment involves the design of education for the future managers in these economies and, in particular, the role of economics-a subject at the core of the transition-in the management curriculum. Using the MBA curriculum as its focus, this paper discusses both the rationale for including economics in the program for various curric-ular models and the particular relevance of the subject to management students in the transition environment.     

UFO电子表格在商业会计中的应用

利用UFO报表国内优秀企业管理软件工具,结合与用友财务系统之间有完善接口的关系,在财经领域和现代商业系统会计中应该发挥着应有作用。     

浅谈法务会计的作用

法务会计以其独特的专业角度,参与相关法律工作,能够迅速地辨别出财务事项的核心,并根据自身的工作经验与学科知识作出相关的责任认定,为冲突的双方作出合理的解释。法务会计在纪检监察办案、财务欺诈、职务犯罪等案件审理以及维护权力人权利的诉讼支持中都发挥着重要的作用,其功能是不可替代的。我国应结合国外的实例,建立适合我国基本国情的法务会计制度,以培养法务会计人才,在国内全面推广并加强宣传法务会计职业,使法务会计能够在我国法制建设中发挥更大作用。     

Resolving International Conflict: What Role for Business?

This second 1996 Stockton Lecture focuses on poverty as a cause of international conflict - and on what businesses can do or avoid doing to reduce it. Poverty, Roddick argues, fuels revolution. And while the western armaments industry is especially to blame, big institutions like the World Bank and the multinationals have all contributed to causing conflict. Her answers to the problem include more "microenterprise" and fair trading initiatives by multinationals in local communities in the developing world. Her central message is that business "must not only avoid hideous evil; it must actively do good".     

The Domains of Undergraduate International Business and International Management Courses in Accredited Schools of Business

ABSTRACT

This study compared undergraduate international business and international management course syllabi from 190 management departments at accredited U.S. business schools. Comparisons revealed considerable overlap in topic areas in the two courses. The findings indicate the need for greater domain clarity and differentiation in objectives, topic areas covered, and textbooks used. Domain clarification could lead to more truthful representation of the two courses, better training and disciplinary grounding of course instructors, more appropriate hosting of the courses in business school departments, and enhanced skill-sets among students in these courses. Finally, clear domain definitions are necessary for reliability and validity in international business research.     

会计准则的国际趋同与会计信息质量

会计信息质量的影响因素包括法律制度、会计准则以及机会和激励等,结合中国的制度环境分析各因素对会计信息质量的影响,研究发现,虽然内外部环境为公司管理层进行盈余管理提供了各种利益机会和激励,但随着投资者保护法律的不断完善,中国会计准则的国际趋同应该能够提高会计信息质量。     

Teaching Business Ethics: The Role of Ethics in Business and in Business Education

The paper begins with an examination of traditional attitudes towards business ethics. I suggest that these attitudes fail to recognize that a principal function of ethics is to facilitate cooperation. Further that despite the emphasis on competition in modern market economies, business like all other forms of social activity is possible only where people are prepared to respect rules in the absence of which cooperation is rendered difficult or impossible. Rules or what I call the ethics of doing, however, constitute just one dimension of ethics. A second has to do with what we see and how we see it; a third with who we or what I describe as the ethics of being. Of these three dimensions, the first and the third have been most carefully explored by philosophers and are most frequently the focus of attention when teaching business ethics is being discussed. I argue that this focus is unfortunate in as much as it is the second dimension which falls most naturally into the ambit of modern secular educational institutions. It is here that moral education is most obviously unavoidable, and most clearly justifiable in modern secular teaching environments. I conclude by describing the importance of this second dimension for the modern world of business.     

The Environmental Imperative in International Business Education

The development of an environmental consciousness is critical to the development of international business curricula. Issues such as air pollution, water pollution, and the disposal of solid and hazardous waste are facing multinational companies around the globe. Moreover, corporations now face an enhanced set of predicaments ranging from ozone depletion and the greenhouse effect to the protection of animal rights both in the laboratory and in their natural habitat This paper addresses questions relating to the teaching of environmental material, content of the presentation, who should the presenter be, and how to overcome obstacles that such an innovative curriculum would fall.     

企业合并的会计计量

我国和国外关于企业合并最新的会计处理方法均有了变更 ,合并会计计量有购买法和权益联合法两种方法。从理论假设 ,到会计计量等方面进行深层次比较 ,得出其主要差异和美国停止使用权益联合法的原因 ,并以中国企业合并实例说明企业合并方法的应用现状。     

企业会计舞弊与舞弊审计

一、会计舞弊的定义及危害 根据2001年7月发布的《独立审计具体准则第8号--错误与舞弊》中对舞弊的定义为指导致会计报表产生不实反映的故意行为.它主要包括:1.伪造、变造记录或凭证;2.侵占资产;3.隐瞒、删除交易或事项;4.记录虚假的交易或事项;5.蓄意使用不当的会计政策.