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 Importance of Auditing Professional Judgment and Its Application in Auditing Practice

With the rapid development of economy, auditing professional judgment is becoming more and more important in auditing practice.This paper analyzes the importance of audit professional judgment, the cause and the application of audit professional judgment in auditing practice.

Analysis of Professional Ethics of Accounting Personnel under Accounting Standards Convergence Case

In this paper, through the analysis of the causes and status of international accounting standards, and convergence with International Financial Reporting Standards States progress, we draw that international convergence of accounting is the trend and accounting convergence is an international coordination process, whose essence is the interests of the dispute while countries must participate. In this environment, the implementation of good accounting standards and grasping the professional ethics of the accounting staffhave also become a factor in the industry that can not be ignored.

Rethinking Intellectual Capital Accounting Through Professional Sport Organizations

The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.

Gender stereotyping in the accounting profession in Turkey

Gender stereotypes are descriptive beliefs about how males and females actually differ. Occupational gender stereotyping labels males and females performing an occupation in the context of gender stereotypes. Therefore, occupational gender stereotyping may serve as one of the barriers in women＇s career advancement. Within this framework, this study aims to examine the occupational gender stereotyping in the accounting profession in Turkey. Based on a survey conducted with business students, the perceived gender of the accounting profession is studied. In addition, a visual study is used to define occupational accounting stereotypes. Overall it is found that there is a significant difference between the stereotypes of male and female accountants＇ in Turkey, where the profession is （largely, overwhelmingly） male dominated.

A Study of the Factors Affecting Choice of the Accounting Profession

An accounting professional is called a ＂Certified Public Accountant Financial Advisor （CPAFA）＂ in Turkey and the profession has a notable status in the country. Individuals choosing this profession have to complete a minimum 3-year internship program before becoming members of this profession. They have to pass an exam both to start and finish the internship program. The profession and the reasons for choosing it are highly significant issues. Therefore, the present study was conducted to investigate the factors directing the professional choices of prospective individuals who wish to be CPAFAs and the significance of such factors. Along with these objectives, a nation-wide study was conducted on candidates who took the CPAFA internship exam in periods of 2012-3, 2013-1, and 2013-2 （three periods）. The factors affecting candidates＇ choices to be an accountant professional were gathered under five groups. The factors ＂influence of immediate surroundings＂, ＂prestigious social status of the profession＂, ＂high life-long income potential＂, ＂flexible working hours＂, and ＂future guarantee of the profession＂ had higher factor loadings than other factors.

Research on gender structure of accounting profession in China

One of the most striking phenomena in recent years has been the increasing proportion of women in the labour force, enabling women in many fields to use their potential and to achieve economic independence. So the gender structure analysis becomes more and more important to society and economic development. Accounting research lacks the study of gender issues. This paper intends to summarize the gender structure of accounting profession in China, and aims to explore the critical factors such as economic system of government, traditional characteristics of women, glass ceiling and psychological factors which take a great influence on the gender structure of accounting profession. A conclusion can be made that the proportion of women participation in accounting profession is higher than men, but the majority of senior accounting professionals in China are still men.

The Accounting Profession： A Descriptive Study of the Common and Code Law Countries

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.

数智经济时代财会人才培养模式的构建

随着大数据时代的到来,财会人员的作用正在被重新定义。财务人的角色已逐步从提供报告演变为业务合作伙伴。基于我国2019年《中国管理会计职业能力框架》,同时借鉴IMA《2022管理会计能力素质框架》,构建具有成长型特色的财会人才培养模式。该模式以培养职业适应力和可持续发展力为引擎,设置业财融合、技财融合、人财融合的专业课程体系,明确知识、能力、素质和元学习四个维度的培养规格和四级递增的专业能力水平,为我国财会专业的人才培养和职业发展规划提供了参考。

资产负债表思政元素挖掘及其插入思路

在界定课程思政中思政元素内涵的基础上,对资产负债表本身及其构成所包含的思政元素进行挖掘并进一步阐释插入思路。研究显示,资产负债表及其构成蕴含的思政元素,几乎涵盖社会主义核心价值观与会计职业道德所有内涵,且是内源性而非外部强加的。

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。

新工科背景下非专业会计学课程思政脱嵌问题研究

新工科背景下非专业会计学课程思政存在元素专业性不强、教学设计性不实、学生参与度不高等困境。自我决定理论构筑了外部环境、动机、自主行为及结果的理论框架,能够作为新工科背景下非专业会计学课程思政议题的分析框架。课程思政效果既受到教师和学生内在动机的影响,也有学校层面制度和机制的掣肘。主要体现为课程思政理想供给与实际资源相脱嵌、课程思政价值理念与个体意愿相脱嵌、课程思政规范要求与评价激励体系相脱嵌。需要从教师端转变理念、增强水准、强化使命,学生端提高认知、培植能力、促进交流,学校端深化评价、注重激励、创新考核来实现融合。

从“三坚三守”再谈铁路系统会计人员职业道德建设

2023年1月12日,财政部印发《会计人员职业道德规范》,把会计人员职业道德规范概括为“三坚三守”,从会计人员自我约束、履职尽责、职业发展三个维度对会计人员的社会公德、法律法规、职业责任、履责能力等具体内容上提出了更为明确的职业道德要求,强调“坚”与“守”两个关键行为。作为铁路会计工作者,本文拟从内涵、意义、实践三个方面探讨推进会计人员职业道德规范的建设工作,期盼能对铁路会计人员职业道德规范建设、会计信息质量的不断提高和铁路行业的高质量发展贡献自己的一份力量。

学习判断对虚假记忆的反应性效应

基于DRM范式,本研究开展3个实验考察学习判断(JOL)对虚假记忆的反应性影响,并检验项目自身与关系理论。结果发现:(1)相比于no-JOL条件,逐项JOL促进已学词语的真实记忆,但同时破坏项目间语义关系加工,进而降低虚假记忆(实验1);(2)在操控JOL类型和词列呈现方式后,整体JOL促进项目自身加工和项目内语义关系加工(实验2),但破坏项目间语义关系加工(实验3)。上述结果表明,真实和虚假记忆的反应性效应存在双分离现象,研究结果支持项目自身与关系理论对反应性效应的解释,并揭示出不同记忆成分反应性效应的内在机制存在差异。研究结果有望为降低虚假记忆提供科学参考。

高职大数据与会计专业“岗课赛证”融通提升学生职业能力的路径研究

大数据技术以其特有的优势被会计领域广泛应用,在推动会计行业发展的同时,对大数据与会计专业的人才也有着更为严格的要求。为了更好地满足社会发展的需求,高职院校应积极推进大数据与会计专业人才培养模式的创新,通过“岗课赛证”融通模式来提升大数据与会计专业学生的职业能力,满足行业与岗位的实际需求。本文对高职大数据与会计专业的“岗课赛证”融通模式进行了探讨,对提高学生职业能力的具体路径进行了研究。

多元信用文化、价值工作与专业价值观构建——以20世纪初上海地区会计诚信观的形成为例

专业价值观对专业人士获得社会认可和价值合法性至关重要。运用历史档案和质性研究方法,以20世纪初上海地区会计诚信观的形成过程为例,阐述专业价值观构建的过程及机制的分析发现,行动者选择吸纳更广泛社会环境下的多元信用文化要素,采取锚定、延伸、传承和评判的价值工作,解释与应用多元信用文化构建诚信观。其中:锚定工作将“证社会之信用”作为会计师工作的首要原则;延伸工作强调会计工作可以解决紧迫的现实经济与政治问题;传承工作引用传统的道德文化展示会计价值观,引起社会公众的共鸣;评判工作使会计专业价值观与其他相似的价值形式区分开来。行动者通过集体实践增强诚信观的凝聚力,最终形成会计专业价值观并初建了社会公共信用基础。

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。

关于会计人员从业能力提升的建议

会计人员是经济管理过程的重要组成要素。近年来,随着经济的迅猛发展,许多旧的会计理念被“去其糟粕”,风险规避、资本运营等新的会计理念、方法随之显现,传统的会计理论无法适应社会经济发展的进程。为了使会计从业人员在终身学习中不断提升自身能力,同时更好的融入经济变化局势并促进经济发展,会计人员从业能力的提升和加强显得尤为重要。

中小学教师专业伦理问责制:价值、困境及破解

加强教师专业伦理问责制建设,是治理中小学教师职业不端行为的重要举措。它的价值意蕴在于,教师专业伦理问责制是对传统教师问责异化现象的有效回应,也是与教师专业实践具有极强耦合性的治理措施。目前,我国教师专业伦理问责制还存在着问责主体多元协同共治实效欠佳、常态化问责以及惩戒力度不够等缺憾,在加快建设新时代教师专业伦理的战略背景下,应完善问责的多元协同机制、常态化法制化的问责机制,并把握好问责惩戒力度,以推进我国中小学教师专业伦理问责制不断走向公平和理性。