Accounting Undergraduates' Perceptions of Cooperative Learning as a Model for Enhancing their Interpersonal and Communication Skills to Interface Successfully with Professional Accountancy Education and Training

To interface effectively with professional accountancy training, accounting educationalists should ensure that they turn out graduates who possess the interpersonal and communication skills required of today's accountant. Attainment of these skills is promoted by group work. However, little empirical evidence exists to help academics make an informed choice about which form of group learning enhances interpersonal and communication skills. This paper addresses this deficiency by comparing perceptions of skills enhancement between accounting students who experienced traditional or simple group learning and those who undertook cooperative learning. The findings reveal that the cooperative learning cohort perceived their learning experience to be significantly more effective at enhancing interpersonal and communication skills than that of the simple group learning cohort. This study provides evidence that cooperative learning is a more effective model for delivering interpersonal and communication skills than simple group learning, thereby creating a more successful interface between academic accounting and professional accountancy training.     

Customized Assessment Group Initiative: A Complementary Approach to Students' Learning

Abstract

This study, conducted in a US setting, examines the importance of group dynamics that emphasize cooperative team building through the proposed grouping strategy called Customized Assessment Group Initiative (CAGI). CAGI is a student grouping strategy designed to operationalize the mutual accountability concept central to the definition of teams by Katzenbach and Smith [(1993). The wisdom of teams: Creating the high performance. Boston, MA: Harvard Business Press]. Spanning two semesters and using a sample of sophomore students in the Introductory/Principles of Accounting class, I implement CAGI in a five-stage process to show students’ performance differences between the conventional grouping technique and the CAGI grouping strategy, thereby highlighting the potential pedagogical value of CAGI in the classroom. The findings demonstrate that CAGI has the heightened capacity to enhance substantially and improve concretely students’ performances. I strongly believe that CAGI could be promising to accounting and other business school students at a university where emphasis is placed on ‘teamship’ and not just group membership.     

Reining in auditors: On the dynamics of power surrounding an “innovation” in the regulatory space

In the aftermath of Enron and the collapse of Arthur Andersen, new “independent” institutions were created to oversee financial auditing. Based on a modified version of Lukes’ multidimensional model of power, we first investigate how the creation of the Canadian Public Accountability Board (CPAB) has affected the dynamics of power among the main players enlisted in Canada’s regulation of public accounting. Our findings strengthen the view that a “form of allegiance” was, at the time of data collection, developing between CPAB and the largest Canadian accounting firms. Through a second analytical movement, we extend the boundaries of our argument, showing that patterns of resistance against the logic of arm’s length regulation operate in a variety of audit regulatory sites. Our conclusion points, in particular, to the spatial gap - and incidentally the limitations - of any attempt to control and supervise a globalized industry from a national or regional perspective.     

淮南矿业集团加强企业文化建设的探索与实践

结合淮南矿业集团有限责任公司企业文化建设实践,分析了企业文化建设形成和发展历程,探讨了企业文化建设的途径。同时指出创建一流的企业文化,是一项系统工程,是一个长期的渐进过程。     

我国居民消费和储蓄行为分析

通过建立消费和储蓄模型分析我国居民的消费和储蓄行为。居民当年的总收入对消费品零售总额的影响起决定作用；居民储蓄不等于结余购买力，结余购买力也不是现实的购买力。     

BSC-based budget management study for Group Company

This paper, based on Group Company, sets out to introduce the advanced management ideology of enterprise strategy and BSC into budget management for the purpose of seeking a more integrated budget management ideology as compared with traditional budget management. That is, to link day-to-day budget management with company＇s long-term development strategy effectively on the basis of company＇s strategic objective and BSC, the enterprise＇s strategy can be further implemented and budget management can truly be an effective tool of implementing company＇s strategy and improving management efficiency to the ultimate goal of upgrading group company＇s management standard and maximizing enterprise＇s value.     

对饭店组织发展、演进的经济学分析

本文首先指出了交易成本理论在解释饭店组织发展、演进时的不适用性；然后提出了饭店组织成因的一般规律性解释，并进一步提出，分工深化、权力分离、市场容量等因素的共同作用最终导致了饭店业中饭店组织的发展和演进。     

处理政府与市场关系的义乌实践——基于中国三鼎集团的观察视角

党的十八届三中全会指出:经济体制改革的核心问题是处理好政府和市场的关系。义乌在科学处理好政府和市场的关系方面进行了有益的探索,并一直在演绎这种关系。义乌政府坚定地鼓励、支持、引导非公有制经济发展,不断激发非公有制经济的活力和创造力,使得一大批民营企业得以蓬勃发展,一个个产业集群得以形成拳头。从中国三鼎集团的发展进程角度观察,政府引导和企业发展亦步亦趋,演绎着政府与市场并进共舞关系。义乌的实践是党中央和浙江省委省政府决策的自然结果。     

Factors influencing repeat visits to a destination: The influence of group composition

This paper is an analysis of the likelihood for repeat visits to a sun and sand destination by tourists. For this purpose, an empirical study was conducted using tourists who had visited the destination. The analysis took into account the travelling group composition. The results showed that, for the total tourist sample, overall satisfaction had the biggest influence on the decision of whether to revisit a destination, while the least important influence was the tourist's perceived image. These influences varied, however, when different travelling group compositions were considered. The results are of vital importance in tourism management policies, because they can contribute to the better design and development of tourism promotion strategies.