Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies suc...Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies such as communication, teamwork, and problem solving. These competencies are becoming increasingly important as the role of professional accountants evolves and diversifies. This paper examines first-year accounting students＇ perceptions of empowerment based on two different learning styles： cooperative learning and traditional classroom instruction. A quantitative research design was used to survey 279 first-year business degree students studying at institutions in Libya. The results indicated that students who attended cooperative learning classes were more empowered in terms of the impact they believed they could have on class discussions and the meaningfulness they attributed to the tasks being discussed. In addition, students taught by cooperative learning methods recorded significantly higher end of term exam results than those students who received traditional classroom instruction. In conclusion, this research indicates that the teaching method used in classroom instruction may impact an accounting student＇s levels of empowerment and subsequently their critical thinking, problem solving, writing skills, and technical accounting competencies.展开更多
From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise coopera...From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.展开更多
The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empow...The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.展开更多
Natural gas occupies an increasingly important position in the structure of global energy resources. In order to adapt to the fast developments in natural gas chemistry and hydrogen energy, and to accelerate further t...Natural gas occupies an increasingly important position in the structure of global energy resources. In order to adapt to the fast developments in natural gas chemistry and hydrogen energy, and to accelerate further the reporting of research and development information in natural gas chemistry and related areas, the publication duration of Journal of Natural Gas Chemistry （JNGC） will be shortened to issue bimonthly instead of quarterly in 2010.展开更多
Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined t...Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.展开更多
The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have...The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.展开更多
This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sa...This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sack （2000） has been cited and referenced in the three leading US Accounting education journals, being Advances in Accounting Education, Issues in Accounting Education, and the Journal of Accounting Education. This educational note found that since 2001, and until 2007, ＂Albrecht ＆ Sack （2000）＂ has been cited in 29.3% of research papers, and the most cited chapter was Chapter 5-＂Improving accounting education＂. While Albrecht ＆ Sack （2000） has been widely cited, the impact in terms of policy changes, and changes to the accounting curriculum has yet to be eventuated. Indeed it may still be too early to examine impact beyond pure citation.展开更多
In this paper, we conduct analysis on the novel paradigm of the contemporary accounting education based on project teaching method and feedback teaching mode. Along with the deepening of the reform and opening up and ...In this paper, we conduct analysis on the novel paradigm of the contemporary accounting education based on project teaching method and feedback teaching mode. Along with the deepening of the reform and opening up and further deepening of market economic system reform, especially after the world trade organization （WTO）. In our country made claim for the higher update accounting education career. How to further deepen the reform of the accounting education, further improve the quality of education is the current university education work is facing the urgent task. To deal with the challenges, we propose the novel paradigm and innovative methodology for the task based on the project teaching method and feedback teaching mode. We theoretically analyze the feasibility of the method and will verify the effectiveness in the further research.展开更多
In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Ba...In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Based on the five major targeted vocational positions and its main task of accounting profession, this article has constructed the accounting vocational competence system, analyzed the correspondence between accounting profession＇ s core competencies and educational levels, and raised nine core competencies for the accounting profession, as well as the correspondence between the division of the breadth and depth of core competencies in vocational training and educational levels, with focus on the correspondence between the training breadth and depth of three key core accounting competencies and educational levels in the process of educational convergence.展开更多
Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of...Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.展开更多
文摘Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies such as communication, teamwork, and problem solving. These competencies are becoming increasingly important as the role of professional accountants evolves and diversifies. This paper examines first-year accounting students＇ perceptions of empowerment based on two different learning styles： cooperative learning and traditional classroom instruction. A quantitative research design was used to survey 279 first-year business degree students studying at institutions in Libya. The results indicated that students who attended cooperative learning classes were more empowered in terms of the impact they believed they could have on class discussions and the meaningfulness they attributed to the tasks being discussed. In addition, students taught by cooperative learning methods recorded significantly higher end of term exam results than those students who received traditional classroom instruction. In conclusion, this research indicates that the teaching method used in classroom instruction may impact an accounting student＇s levels of empowerment and subsequently their critical thinking, problem solving, writing skills, and technical accounting competencies.
文摘From the significance of school-enterprise cooperation on the development of higher vocational education, this article analyzes some problems that exist in the current accounting professional school-enterprise cooperation, and makes a school-enterprise cooperation need to improve the relevant systems, and to take effective measures to improve initiatives such as school-enterprise cooperation initiative, schools and businesses to work together to achieve the sharing of resources in the government＇s support, finally achieving the mutual benefit and win-win.
文摘The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.
文摘Natural gas occupies an increasingly important position in the structure of global energy resources. In order to adapt to the fast developments in natural gas chemistry and hydrogen energy, and to accelerate further the reporting of research and development information in natural gas chemistry and related areas, the publication duration of Journal of Natural Gas Chemistry （JNGC） will be shortened to issue bimonthly instead of quarterly in 2010.
文摘Accounting profession has, in recent times, been regulated mainly by the private accounting standard setters mainly the International Accounting Standards Board （IASB）, which has taken a center stage and redefined the accounting information systems beyond the knowledge discernment of the average users and stakeholders. Public accounting profession＇s overreliance on the ever-changing IASB conceptual frameworks and their subsequent publications International Financial Reporting Standards （IFRS） standards has strongly compromised the ethics and objectivity of the profession, especially the accounting fundamental qualitative characteristics of the fair representation. Public accountants are, by ethics, required to issue an accurate, independent, and objective opinion of the financial state of the reporting entity. A review of various literatures from the IASB and the related bodies including independent auditors was employed during the evaluation process so as to minimize bias and evaluate objectively. The results revealed that currently, the IASB conceptual frameworks and IFRS contain inconsistent and opposing objectives including an inconclusive definition of elements and measurement basis mainly of profit and loss transactions and other comprehensive income, and hence the public accounting profession has been ethically challenged and compromised. Financial reporting is now premised on estimates, judgments, and models as opposed to a definitive measurement in accounting. A recommendation of further study on the IASB fundamental qualitative characteristics of decision usefulness should be pursued objectively.
文摘The accounting profession does not have a long history. It is mainly evolved in the last 150 years in the modem sense. Many factors influence the development of accounting and there are many reasons why countries have developed different accounting systems. Among these factors, the relationship between the legal system and the accounting profession is considered worthy of examination. For this purpose, the accounting professions of selected countries are studied. This study clearly demonstrates that the accounting profession in a country has been significantly affected by the judicial system of that country. In addition, the accounting and auditing environment is divided into two separate professions in the code law countries, whereas in the common law countries the profession is mainly organized under one title. However, because of historical or cultural influences, exceptions do exist in countries like Japan, Bulgaria, and Greece.
文摘This educational note measures the impact of the Albrecht ＆ Sack （2000） monograph in accounting education literature from its publication date at the end of 2000. Impact refers to the number of times Albrecht ＆ Sack （2000） has been cited and referenced in the three leading US Accounting education journals, being Advances in Accounting Education, Issues in Accounting Education, and the Journal of Accounting Education. This educational note found that since 2001, and until 2007, ＂Albrecht ＆ Sack （2000）＂ has been cited in 29.3% of research papers, and the most cited chapter was Chapter 5-＂Improving accounting education＂. While Albrecht ＆ Sack （2000） has been widely cited, the impact in terms of policy changes, and changes to the accounting curriculum has yet to be eventuated. Indeed it may still be too early to examine impact beyond pure citation.
文摘In this paper, we conduct analysis on the novel paradigm of the contemporary accounting education based on project teaching method and feedback teaching mode. Along with the deepening of the reform and opening up and further deepening of market economic system reform, especially after the world trade organization （WTO）. In our country made claim for the higher update accounting education career. How to further deepen the reform of the accounting education, further improve the quality of education is the current university education work is facing the urgent task. To deal with the challenges, we propose the novel paradigm and innovative methodology for the task based on the project teaching method and feedback teaching mode. We theoretically analyze the feasibility of the method and will verify the effectiveness in the further research.
文摘In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Based on the five major targeted vocational positions and its main task of accounting profession, this article has constructed the accounting vocational competence system, analyzed the correspondence between accounting profession＇ s core competencies and educational levels, and raised nine core competencies for the accounting profession, as well as the correspondence between the division of the breadth and depth of core competencies in vocational training and educational levels, with focus on the correspondence between the training breadth and depth of three key core accounting competencies and educational levels in the process of educational convergence.
文摘Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.
