Reform of Accounting Education in the Post-Enron Era: Moving Accounting 'Out of the Shadows'

This article reflects critically on the general state of university-based accounting education. It highlights the chiding of business school educators by the President of the U.S.A., George W. Bush, in his response to the collapse of Enron and subsequent corporate failures. It draws attention to Bush's plea for corporate accounting to be moved 'out of the shadows'.
An agenda of reform for accounting education is proposed, seeking a greater responsiveness by accounting educators to three broad matters: first, the political, rhetorical and ideological nature of accounting; second, the 'poverty of discourse' in accounting curricula; and third, the merits of a better understanding of accounting history. It is suggested that responsiveness to these matters be manifest in a stronger commitment to critique of accounting. This entails implementation of four curriculum themes commencing in the first class in accounting. The benefits of reading and reflecting upon the collected life's work of distinguished intellectual forbears of our discipline are canvassed. Wide-ranging general proposals for the reform of accounting education are advanced.     

Managing the cost-service relationship through backorder control

The backorder holds considerable promise as a supplementary measure of distribution system performance. The backorder can be viewed as the “fine-tuning” mechanism, linking distribution costs and services.     

深化QC小组活动加强成果的应用与推广--"5W"法在QC小组活动中的应用

质量管理小组（简称QC小组）是推行全面质量管理的一种组织形式和活动团体。从长庆橡塑制品厂SPA窄V联组带的研制、投产出发,阐述并推荐了一种新的质量管理工具－－“5W”法,并通过“5W”法的应用,阐述了深化QC小组活动,加强其成果应用与推广的重要意义。     

The arrow of time in economics: from Robinson's critique to the new historical economics

Abstract

How time is comprehended in economics is central to the type of discipline to which economics is analogized. Rejecting the symmetrical notion of time in classical physics, Joan Robinson emphasized the importance of ‘historical time’, and hence history. A new generation of economists – including Paul Krugman, Paul David, and Brian Arthur – took up Robinson's challenge, seeking to create a new historical economics by relating random or ‘accidental’ historical events in different ways to the necessity of economic rules, and finding that, as Robinson saw, scale effects were crucial. Their efforts, however, fell short of integrating history into economics.     

运用案例教学法提高CorelDraw教学效果

CorelDraw在平面设计领域中具有重要作用,是中职学校计算机及一些工科专业的主干课程。其基础性、工具性、实践性、应用性,创造性的特点为广大学生所喜爱,但真正能做到将需要表达的平面信息表现得淋漓尽致,却成为制约教师授课和学生学习的难点。本文就"5W"理论、案例教学法、主题设计教学法在CorelDraw教学中的运用作简要论述。     

Comparisons of factor structures in separate consumer behavior studies

Three methods of comparing factor structures among separate factor analytic studies are examined. Examples are developed for each of the three methods, illustrating typical uses in different research settings. Major characteristics of the methods are compared and summarized. The article is essentially a non-technical and nonexhaustive overview of comparison methods directed to researchers not fully acquainted with the function and utility of these comparatively new techniques. The examples used are developed from a large-scale consumer study, but applications obviously extend to a much broader group of business research situations.     

Shippers' transportation choice processes under deregulation

Deregulation of the motor carrier industry affords an opportunity to better understand industrial choice processes during a period of significant environmental uncertainty. Partial validation of a decision process model and the managerial implications of that model are presented.     

Steps in selling effort deployment

Sales deployment decisions are among the most important and most difficult decisions facing sales organizations. Sales- force decision models have been developed as analytical tools for deployment analysis, but model use poses difficult problems for many firms. We propose an operational approach for the strategic analysis of selling effort deployment and provide three examples of how it might be used in deployment analysis.     

亡字匄字语源深层信息探析

亡字甲骨文盖象人持杖形,是盲的本字,借助人持杖而行的形象表示这种人没有视力。故亡引申为凡无有之称。亡孳乳为匄,兼有乞求、给予两义。从亡声孳乳的字,大多与目盲的意义直接或间接相关。     

国内音乐短视频盈利模式研究——以抖音为例

抖音凭借遥遥领先的日活跃用户数成为音乐短视频行业的代表,其盈利模式无可厚非地承载着巨大的商业价值。对短视频盈利模式进行探究发现,广泛传播和精准营销是短视频盈利的关键。研究从传播的5W要素和4C营销理论出发,深入分析当前盈利模式存在的问题,提出针对性的解决策略。在5W传播模式和4C营销理论的基础上构建了音乐短视频平台的盈利模型。同时将平台盈利现状和使用与满足理论、拟剧论等高度融合,提出了充分满足用户需求、激发用户表达欲的营销策略。