Accounting education literature review (2010–2012)

This review of the accounting education literature includes 291 articles and 104 instructional cases published over the 3-year period, 2010–2012, in six journals: (1) Journal of Accounting Education, (2) Accounting Education: An International Journal, (3) Advances in Accounting Education, (4) Global Perspectives on Accounting Education, (4) Issues in Accounting Education, and (6) The Accounting Educators’ Journal. This article updates prior literature reviews by organizing and summarizing recent additions to the accounting education literature. These reviews are categorized into four sections corresponding to traditional lines of inquiry: (1) curriculum, assurance of learning (AOL), and instruction; (2) educational technology; (3) faculty issues; and (4) students. Suggestions for educational research in all content areas are presented. For the first time in this series of literature reviews, we assess the data collection and empirical analysis methods and recommend adoption of more rigorous techniques moving forward. Articles presenting teaching materials and educational cases published in the same six journals during 2010–2012 are presented in an appendix, categorized by the courses for which they are appropriate.     

商学院内部教育质量保障体系建设的研究——基于AACSB认证的视角

本文通过对AACSB学习效果保障体系的研究,对我国商学院建立内部教育质量保障体系提出四点建议：第一,明确培养目标;第二,以学生为中心,重视过程管理;第三,科学评估,重视证据收集;第四,最关键在于落实,长期坚持并持续改进。