我国会计教育研究文献评述——基于比较研究视角

China's Accounting Education Literature Review:Based on Comparing Perspective

论文主要对我国2009-2013年核心期刊发表的213篇会计教育研究文献(CSSCI刊物发表的论文分析期间是2003-2013年,共计66篇)进行了分析研究,并从会计教育研究的供需比较和中外比较两个视角,评述了我国会计教育研究现状。论文发现了我国当前会计教育文献在研究主题、研究方法、研究选题、研究成果等方面特点。核心期刊发表的论文占全部论文的22.4%,《财会通讯》等5份会计刊物发表了约68%的会计教育论文。会计教育研究文献集中9个主题,91.55%论文采用规范研究,其余论文采取了调查研究或例证方法。比较之下,在研究选题、研究方法和研究质量上有很大的改进空间。论文最后提出了进一步研究的方向。

The review of accounting literature mainly includes 213 articles published over 5 years( 2009- 2013) in core journals( articles published in CSSCI journals cover 2003- 2013). From perspectives of two kinds of comparisons between the supply of accounting research and the needs of accounting education,and between Chinese accounting education literature and western ones,accounting education research is commented. These reviews mainly comment on the researching topics,methods and finds. The further accounting educational research directions are suggested.