会计教育理念与创新能力培育——基于经管类非会计专业会计教育的视角

Study on Accounting Education Ideas and Innovation Ability Cultivation——An Investigation Based on Teaching of Accounting Course for Non Accounting Majors

从会计教育理念的内涵出发,本文研究了会计教育理念对经管类非会计专业人才培养的作用机制。基于对个人创新能力的辨析有自我评价与外部评价两种模式,通过主成分分析与Logistic回归构建创新能力自评模型,并将自评模型的主成分变量纳入动态教学过程,然后通过外部评价模型检验会计教育理念对个人创新能力的影响。实证研究结果表明,会计教育理念的三个维度均对个人创新能力与学科知识转移效果有明显正向影响,用DID模型进行内生性分析,本文结果未受影响。

Based on connotation of accounting education ideas,the article studies the mechanism of accounting education ideas to innovation ability cultivation for non accounting majors' talents.There are two models of self evaluation and external evaluation for individual innovation ability,so we construct the Self-Rating Model by Principal Component Analysis and Logistic Regression and use it on dynamic teaching process.At last,the article examines the effect of accounting education ideas for individual innovation ability by the External-Rating Model.The results show that three dimensions of accounting education ideas have positive and significant impacts on individual innovation ability.DID model is used to analyze the endogenous,the results of this paper are not affected.