Influence of International Financial Reporting Standards Application on Education Accounting in Indonesia

This study aims to explore fundamental issues related to IFRS adoption in Indonesia,including how educational accounting anticipates IFRS implementation in 2012,the readiness of Indonesian accountants to face the implementation of IFRS and the liberalization of accounting services and PPA preparedness to make accountants,who are competent and able to compete in the global market.The research method used in this research is descriptive research method by using data from various sources of literature such as books,information from mass media and internet.The results of this study indicate that IFRS implementation will be done taking a lot of changes in mindset,paradigm,and accounting teaching patterns.A curriculum improvement should be made to create accountants ready to compete in the global marketplace.

Accounting Education Changes in USA and Its Implications to PRC

The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.

Sustainability Accounting Education： Scale, Scope and a Global Need

Sustainability practice and reporting is gaining momentum due to the concerns and pressures arising from the Global Climate Change （GCC）, limitation of resources, changed stakeholder preferences and expectations. Accounting degrees convey traditional, technical and narrowly defined knowledge with limited scope for non conventional approaches. Sustainability accounting education has the potential to allow departure from the conventional thinking and practice in accounting education. Sustainability educated graduates are being increasingly expected by business and industry as sustainability education allows the fostering of ＂soft skills＂ that conventional accounting courses do not address. In spite of these potentials and needs for sustainability accounting education, less than a quarter of Australian and United States accounting faculties are offering a stand alone sustainability accounting course. There is a degree of uniformity in relation to course content with majority of focus on internal and external sustainability reporting. Other areas such as sustainability history in the context of accounting are not included in the courses. Sustainability is a complex area that needs more serious attention in accounting schools in order to match graduate attributes with the increasing industry demands.

The Role of University in the Education of Professional Accountants： Degree of IES 2 Application

In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development （ESD） is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards （lESs） published by the International Accounting Education Standards Board （IAESB）, in particular the IES 2 （content of professional accounting education programs）. The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.

The Conformity of University Accounting Education Curriculum to the Needs of the Labor Market in Romania

This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.

Path Analysis of Promoting Accounting Teaching Reform in Vocational Education by Information Technology

In recent years, with the advent of the information age, modern information technology has been widely used in all walks of life. Especially in the field of accounting, the informationization of accounting teaching has gradually replaced the traditional computerization of accounting. At present, the content of accounting textbooks in Vocational Education in China is single and not rich enough, and the knowledge structure is unreasonable, which seriously affects students'learning efficiency. In order to meet the requirements of our education and teaching in the new era, we should effectively combine the students'classroom learning with their independent learning after class, and cultivate excellent talents with strong practical ability and high comprehensive quality, which are more suitable for the needs of today's society. Under the existing conditions, the distance between school education and practical application should be shortened as much as possible, the related concepts of information education should be expounded, the necessity of informationization of accounting professional vocational education should be analyzed, and the reform strategy of informationization of accounting education in vocational education should be discussed. Promote the teaching reform of accounting majors and cultivate application-oriented high-skilled talents that meet the needs of society.

Implications of internal accounting controls and accounting education under the network environment

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.

Research on Novel Paradigm of Contemporary Accounting Education based on Project Teaching Method and Feedback Teaching Mode

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.

基于三级妇幼保健院应用微信公众号开展健康科普传播状况的调查

目的了解我国三级妇幼保健院应用微信公众号开展健康科普传播的现状,为促进各级妇幼保健机构充分利用微信公众号平台开展健康科普宣传,提高新媒体健康传播效能提供参考依据。方法选取2021年参加全国三级妇幼保健机构绩效考核并有微信公众号的274所机构为调查对象。采用自制问卷,于2022年4—6月通过问卷星向被调查机构的微信公众号负责人进行调查。问卷内容涉及负责人基本情况,以及本机构纳入三级妇幼保健院微信公众号科普作品影响力监测的微信公众号建设和管理情况,科普作品的创作、发布和运营情况,针对用户调查情况等。结果274所有微信公众号的三级妇幼保健院中,67.9%的微信公众号为服务号;98.9%的微信公众号具有健康宣教功能;用户注册数超过20万人的微信公众号占29.2%。各机构微信公众号管理人员数量普遍较少,仅为1人的机构占29.2%,37.9%的机构无专人管理。微信公众号负责人所在科室主要为宣传科(38.7%)、健康教育科(27.4%)及院办(13.1%);负责人专业背景为医学相关专业的仅占36.9%;各机构确定科普作品主题的方法主要为配合科普宣传日(94.2%)、各科室提供(90.1%)、热点话题(81.8%)、根据节气/天气变化(59.5%)等,主题确定来源于用户需求调查的仅为37.2%;科普稿源以相关业务科室提供为主(95.3%);94.5%的机构在科普作品发布前有专人审核。发布的科普作品主要通过院内官方宣传媒体(84.3%)和院内自媒体(77.4%)进行推广,经由辖区妇幼体系推广的机构仅占13.1%。微信公众号运营管理人员主要是本机构专职(47.1%)和兼职人员(49.3%);79.6%的机构无运营经费支持;53.6%的机构设定了科普作品发布激励机制,仅有21.2%的机构开展过微信公众号用户调查。结论绝大多数三级妇幼保健院均能通过微信公众号开展妇幼健康科普传播工作,但普遍缺乏用户调查和对公众号运营的支持,应进一步加强对微信公众号的管理,并充分利用微信公众号开展与用户的沟通及需求评估,从而进一步促进微信公众号健康传播能力的提升。

我国教育核算体系的框架及理论阐释

世界各国都高度重视教育发展,在新时代背景下进行教育活动核算方法的研究有重要的理论与实践意义。本文以联合国教科文组织发布的《国民教育账户方法论》(Methodologyof National Education Accounts 2016,MNEA2016)和联合国《国民账户体系》(System of National Accounts2008,SNA2008)等为基础,讨论我国教育活动核算体系的理论基础与重要范畴,设计账户与核算表通式,构造教育核算指标体系,探讨我国教育核算体系的数据支撑及其与中国国民经济核算体系(China’s System of National Accounts 2016,CSNA2016)的对接问题,以期形成我国教育核算体系的基本范式。

中国会计史嵌入会计学科课程思政的实施路径

立足于课程思政教育理念,剖析会计学科课程思政嵌入中国会计史的可行性,构建会计史素材与知识点融合的五个维度,并将会计史素材与学科知识点进行融合设计,重点从教师队伍建设、教材内容优化、教学组织方式、教学内容优化以及教学评价方式五个方面,系统阐述会计学科嵌入中国会计史的教学实施路径,以期课程思政与会计学科巧妙融通,使会计学习有温度、有传承,实现培根铸魂、启智增慧的教育目的。

新时代我国工程教育质量问责的体系建构与机制探构

工程教育质量问责既是工程教育质量提升的重要保障,也是新时代破解我国工程教育发展难题和深化工程教育改革的应有之义。推进新时代我国工程教育质量问责实现有序展开和科学运行,必须对工程教育质量问责的介入主体、指向客体、基本情形以及运行程序与方式等基本要素作出界定。近年来,在党和政府的高度重视和积极推动下,我国工程教育无论在规模还是实力上均实现了巨大提升,但较之于国外,我国工程教育质量问责依然处在探索阶段,尤其是缺乏针对性和具体性的制度规范体系。当前,在完善工程教育治理体系的进程中,应积极立足协同介入机制、全过程嵌入机制、规范操作机制、信息公开机制以及理念引导机制等层面,对我国工程教育质量问责作出探索性建构,由此才能为加快建设世界工程教育强国提供更加坚实的内在保障与制度支撑。

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。

会计专业课程思政建设与实践研究

新形势下,与专业相结合的课程思政是高校落实立德树人根本任务的重要途径,是各方高度关注的理论和实践问题。目前尚缺乏对课程思政科学内涵、结合机理、逻辑结构的深刻揭示,理论基础薄弱,实践成效不佳。该文以会计专业课程思政建设为例,立足“技术性”“社会性”“政策性”等职业特征,结合数智时代对会计转型升级的素养要求,按明其理、知其然、行其道的思路,全面揭示会计专业课程思政建设的必要性、可行性、实践困境与逻辑结构,进一步提出具体方法与举措,为促进理论与实践的互动协同、推动会计专业课程思政全面建设与发展提供借鉴与参考。

性别刻板印象视角下大学生选择会计学专业的影响因素分析

我国高校会计学专业教育中普遍存在性别刻板印象。基于性别刻板印象视角,引用会计学专业选择影响因素量表,并经探索性与验证性因素分析,发现家庭因素、专业认知与工作环境是影响学生选择会计学专业的三方面因素。单因素分析与Logistic回归分析结果表明,男性在专业选择中受家庭因素、专业感知的影响略高于女性,但是这种影响并没有导致更多的男性选择会计学专业;可能的原因是男性在做专业选择上较女性而言自我意识强,进而可能不会听从亲属的建议;而更高的专业感知程度又为其专业选择提供了知识基础,可能导致他们在专业选择中背离家庭的期望。

高职大数据与会计专业“岗课赛证”综合育人研究

“岗课赛证”综合育人是提高职业院校人才培养质量的重要方式。以大数据与会计专业“岗课赛证”综合育人为对象,厘清“岗课赛证”四要素在大数据与会计专业人才培养中的功能价值与关系结构。构建以岗位为导向、以课程为核心、以竞赛为标杆、用证书来检验的“岗课赛证”综合育人体系。在此基础上,通过岗课对接、赛课融合、课证融通来推动大数据与会计专业“岗课赛证”综合育人实践。

一核二维三融合:会计专业课程思政路径探索

构建“以专业知识传授、核心价值引领为核心教学理念;以信息化的教学手段和创新性的教学方法为载体;线上与线下、教书与育人、理论与实践相融合”的会计专业课程思政教学模式,通过对经管类学科基础课程会计学的教学目标、内容、实施策略及评价考核的分析,探讨“一核二维三融合”模式的设计、实施与完善,以期推进高校会计专业课程思政教学实践、提高会计专业课课程育人的质量与效果。

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。

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。

产教融合前提下高职院校现代学徒制实施困境与对策--以济源职业技术学院会计专业为例

现代学徒制是教育部近年提出的一种新的人才培养模式,对完善校企联合育人、促进产教融合、创新人才培养、提高就业创业能力等具有重要意义。但高职会计专业的现代学徒制在实施中却遇到了缺乏法律保障、合作企业数量少、企业积极性不强、企业导师不足且双导师综合素质不高、“工”与“学”交替实施不畅等诸多困境。完善相关法规政策、构建政校企多方协同育人建设模式、增加与多企业单位合作、提升学生职业素养、协调“工”“学”关系交替学习、加强双导师教学团队建设等建议,可在同类院校中推广应用。