The Implementation of Business Strategy and Management Accounting Practice to Increase Competitive Advantage in Fashion-Based Creative Industry

This study aimed to obtain empirical evidence related to:(1)competitive strategy implemented by small and medium-size enterprises(SMEs)fashion sector;(2)management accounting system practiced by SMEs fashion sector;and(3)analyze whether the existing accounting system,in accordance with contingency theory is adequate to support strategy implementation.The object of this study is SMEs engaged in the fashion sector with research variables are:competitive strategy and management accounting practices.Methods of data collection using questionnaires with respondents are owners of SMEs fashion sector.Data analysis used quantitative descriptive analysis.The result of data analysis shows that most of SMEs which become sample of this research have been exporting or planned to export its product.Based on further analysis,most of SMEs engaged in the sector have not yet prepared financial statements.The most important accounting records are records of receivables,cash inflows,and cash outflow.With these results,it can be concluded that the fashion-based SMEs sector has not been supported by adequate management accounting system to support the implementation of competitive strategy.In order to improve the competitive advantage of fashion-based SMEs,it is necessary to assist management accounting system as a provider of information that can be used as a basis for decision-making in accordance with the strategy implemented.

The State of Management Accounting Practice in Australia

Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.

Evaluation of Several Phases in the Development of Management Accounting

This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.

Application of Project-Based Teaching in Practical Teaching of Manual Accounting Simulation

In this paper, the author explained characteristics of project-based teaching in practical training of manual accounting simulation, and clarified significance of project-based teaching in accounting simulation teaching and relevant application researches based on analysis on comprehensive manual accounting simulation. Also, to improve effects of project-based teaching in manual accounting simulation courses, teachers need to pay attention to multiple questions during the application.

The Practice of Accounting in Cameroonians Very Small Enterprises(VSEs)

While accounting practices(APs)are inherent to all businesses,factors to identify them are not always unanimous in the literature.This paper aims to analyze the contingency factors and accounting practices factors(APFs),to see if and how very small enterprises(VSEs)produce and use accounting data.This research focuses on 10 semi-structured interviews with VSEs promoters or managers in Yaounde and surrounding.Content analysis is used to identify theirs accounting practices.That is,how and if accounting figures are produced and used.Very small enterprises(VSEs)use accounting practices.The majority is involved on forecasting and analyses or cost calculation.Mostly,cost calculation(management accounting)is used but,some are also applying daily registration of transactions(general accounting)and the assessment of financial situation(financial analysis).The principal implication here is in regard with accounting standards for VSEs.Taxation must be based on accounting.But that is not the case in our context.At least,75%of companies in Cameroun are VSEs.This means that they should be taken into account for accounting rules revisions.It emerges that the accounting practices of very small enterprises depend on the retention capacity of the manager,its profile,and the nature of the activity.The emergence of these variables can permit to apprehend the Information Accounting System of VSEs.

Assessing the Relationship of Corporate Integrity Practices With Accountability of Malaysian Statutory Bodies

Accountability is seen as an organisational performance across private and public sector,including statutory bodies.Yet,does accountability prove instilled in part of integrity practices,especially in less mentioned sector-statutory bodies?This study aims to evaluate the relationship of corporate integrity practices on accountability of Malaysian statutory bodies through questionnaire survey distribution.Based on 194 responses received from top management of Malaysian statutory bodies,it is proven that corporate integrity practices have a positive and significant relationship with accountability.Therefore,statutory bodies are recommended to exercise and implement corporate integrity practices by setting up integrity department and appointing corporate integrity officers.Hence,by upholding corporate integrity practices,it leads to the achievement of accountability of statutory bodies organisations.

业财融合背景下高职会计专业实践性教学策略研究

当前,业务和财务领域的融合不断加强,要适应这一变革趋势,会计专业人才必须具备更广泛的业务洞察力、团队协作和技术应用能力。而实践性教学是培养业务洞察力、团队协作和技术应用能力最行之有效的教育手段,因此,文章分析了业财融合背景下高职会计专业实践性教学的重要性,然后基于业财融合背景对高职会计专业的挑战,构建了高职会计专业实践性教学模式,以促进高职会计专业实践性教学培养学生能力和素质的效果,进而更好地适应业务与财务融合的时代要求。

基于OBE理念的高职“会计信息系统应用”课程改革与实践研究

OBE理念在教育领域的应用日益受到重视,其对高职课程改革意义重大。针对高职“会计信息系统应用”课程现有的定位、课程设计、内容、课程体系、考核方式等方面的问题,基于OBE理念提出“会计信息系统应用”课程教学改革策略,培养学生的综合能力,满足企业对复合型人才的需求。本研究的成果将为高职“会计信息系统应用”课程的改革与实践提供宝贵的参考。

基于OBE理念的线上线下混合式教学课程目标达成度模型构建与实践——以高级财务会计课程为例

依据OBE理念,利用目标达成度对采用线上线下混合教学的高级财务会计课程教学效果进行评价。首先明确课程目标、毕业要求、课程考核方式及权重;然后依据课程目标与毕业要求指标点之间的矩阵关系及OBE理念下课程考核方式与毕业要求指标点的对应关系,构建课程目标达成度评价模型;接着将上述评价模型应用于九江学院会计学专业47人班级的高级财务会计课程目标达成评价中;最后,针对评价结果提出改进的具体措施,以促进教学质量的不断提升,实现OBE理念的闭环管理。

高职会计专业课程体系与实践教学体系创新研究

文章基于高职会计专业教育滞后于会计行业变革、较难满足会计行业人才需求等问题,厘定面向数字经济时代会计工作场景的人才培养目标,创新基于会计新工作场景和人才培养定位的专业课程体系和实践教学体系,培养适应时代发展需要、契合会计行业转型升级要求的复合型会计人才,进而缓解会计人才市场结构性矛盾。

大数据与会计专业升级改造的逻辑框架与实践路径

专业升级和数字化改造是高职教育专业高质量发展的必由之路。在界定大数据与会计专业升级和数字化改造逻辑框架的基础上,提出动态调整人才培养目标、重构课程体系、提升教师数字化能力、开发一体化教材、升级实训基地、强化数字化教学模式以及建立数字化教学质量诊断与改进新机制,整体推进专业的数字化转型,旨在落实国家教育数字化战略,满足企业人才需求和学生职业发展的要求。

基于FD-QM的“财务会计理论与实务”线上线下课程建设研究

随着信息技术的迅速发展和教育模式的变革,如何有效提升研究生课程的教学质量和学习效果成为一个重要课题。文章以FD-QM标准为指导,以专硕研究生“财务会计理论与实务”课程为对象,遵循“一致性构建”原则,按照课程建设目标,将学习目标、学习活动、学业考核等进行线上和线下的有机融合,得出课程设计方案。方案经过实施发现,依据FD-QM标准进行课程设计,可降低设计者的主观性与盲目性对课程设计的影响,使得课程设计更为科学合理。遵循FD-QM标准中的“一致性构建原则”可以真正做到“以学生为中心”,让各类课程资源得到更有效地利用。以FD-QM标准为指导设计课程,在提高教学质量的同时,还会帮助课程设计者达成课程建设目标。

会计实务课程融入课程思政的教学研究——以“中级财务会计”为例

将课程思政理念与会计专业教学内容有机融合是实现立德树人的有力保障。会计人才在经济发展中发挥着重要作用,“中级财务会计”是重要的会计专业核心课程之一,实现会计专业知识与思政内容有机结合是培养新时代会计人才不可或缺的部分。通过分析目前“中级财务会计”教学中在设置课程思政目标、融入课程思政内容、教学思政能力等方面的不足,提出相应的改革对策,培养新时代会计人才。

生态产品价值核算评估的思考

自然资源领域生态产品价值实现机制探索是新时代生态文明建设的创新实践。如何科学合理地核算评估生态产品价值,是生态产品价值实现研究的重大基础性任务。本文对自然资源领域生态产品的内涵特性、调查分类体系、价值核算评估及定价方法等进行分析阐述,并基于江阴试点实践经验,对当前生态产品价值核算评估内涵原则不明确、核算方法不统一、调查分类不规范等问题进行探析,提出统一生态产品认知、建立生态产品调查分类体系、规范生态产品核算方法、探索生态产品价值考核等方面的措施建议。

法治现代化视域下的监察官办案质量责任制:制度内涵与规则塑造

构建完备的权力监督制约体系,是中国式法治现代化的内在要求。监察监督作为中国特色权力监督体系的重要组成部分,其完善程度关系到法治现代化的进程。随着国家监察体制改革逐步深化,各项制度逐步完善,监察立法文件中业已明确提出建立监察官办案质量责任制。该制度区别于其他责任追责机制,对于督促监察官依法办案具有重要意义。现行立法对于监察官办案质量责任制的规定较为模糊,与其他责任没有明确界分,在追责主体、理由以及追责程序、救济机制等方面均有所缺失,影响了制度的可操作性。有必要通过专门的规范性文件构建独立的监察官办案质量责任制,基本思路上坚持权责统一的原则和主客观相统一的标准,明确追责主体,优化追责事由,规范追责程序,确保监察官依法履职,在高效反腐的同时做到法治反腐。

自然资源资产负债核算:理论进展、实践困境与中国特色体系构建

自然资源资产负债核算的理论研究与实践探索自党的十八届三中全会以来一直受到党和国家的高度重视。囿于自然资源资产负债核算的复杂性以及学科交叉性的特点,当前国内外理论研究方面存在体系不健全、概念表述不清晰、核算逻辑不统一等问题;在实践应用上也存在缺乏科学和系统的理论指导、核算技术不规范以及功能定位不完整等困境。鉴于当前的理论进展与实践困境,文章结合中国全民所有自然资源的管理特点与SNA和SEEA,利用交叉学科技术创新,构建中国特色自然资源资产负债核算体系框架,以期为生态系统碳汇核算、生态补偿以及自然资源核算的国际比较提供参考。

职业岗位视角下高职模块化课程体系的重构研究——以大数据与会计专业群为例

2019年,我国“双高计划”正式启动,通过构建科学合理的高水平专业群人才培养模式和课程体系,全面提升技术技能人才培养质量和职业教育对区域经济社会发展支撑能力。模块化课程体系的重构,将强化能力标准在人才培养质量中的基础性作用,立足省域视角,结合人才需求调研,对接职业能力标准,清晰界定各专业人才培养定位,并据此制定教学标准、核心课程标准、实训条件建设标准和实习标准。按照企业工作岗位工作任务和职业能力,共同制定大数据与会计专业群课程体系,教学内容与职业岗位能力、职业技能等级证书对接,充分调动行业、企业、职业院校专家等多方力量,共同研发和编写一体化课程教材,及时将新技术、新工艺、新规范纳入教学内容,对实践教学具有促进作用。

OBE教育理念下“管理会计”课程教学改革深化与困境突破

在职业教育数字化转型的背景下,“管理会计”作为高职院校会计专业的核心课程,正面临着重大的改革与创新机遇。近年来,“管理会计”课程存在教材内容陈旧、实践训练缺乏、课堂教学固化、能力培养不足等问题。以OBE教育理念为指导,以提升学生“业财融合”职业能力为目标,提出优化教材内容、深化实践训练、改革课堂模式、强化能力培养等教学改革路径。

“岗课赛证”融合下的企业纳税实务课程教学改革研究

企业纳税实务课程是职业院校大数据与会计专业的一门专业核心课,教学实施中普遍存在实践教学课时与理论教学课时不匹配、课程内容与技能竞赛的项目不衔接、会计相关的资格证书通过率低等现象。文章基于“岗课赛证”融合的视角进行课程改革,使课程有效贴合实际税务会计岗位需求,增强学生的职业竞争力,为学生的就业和职业发展奠定坚实基础,培养出更多高素质的技能型财税人才。

会计师事务所鉴定经验与鉴定意见采信

我国会计师事务所正积极开展司法鉴定业务,缺乏经验是其面临的严峻挑战。本文基于合伙协议纠纷诉讼案件的审判文书数据,实证检验发现,会计师事务所鉴定经验可以显著提高鉴定意见被采信的概率。机制检验发现,鉴定经验提升了会计师事务所鉴定业务的执业质量,降低了鉴定意见被当事人异议的风险。进一步研究发现,在证据制度执行较为严格的地区、案件较为复杂以及鉴定人需要出庭时,鉴定经验对鉴定意见采信的积极影响更大。针对案件后续跟踪发现,鉴定经验越丰富,案件因鉴定意见采信问题而进入二审或重审的可能性越低。此外,会计师事务所的审计经验对鉴定经验提升执业质量没有显著影响。本文将注册会计师行业的功能研究拓展至司法诉讼领域,研究结论对优化现行市场准入制度下的司法会计鉴定业务具有参考价值。