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 relationship between professional autonomy and moral distress among nurses working in children's units and pediatric intensive care wards

Background: Nurses serve as the primary source of care for minor patients in intensive care units. Even though they support both patients and their relatives, these nurses may experience moral distress from their profession. While managing their daily relationships with their patients, nurses must also be able to control their actions to feel that they are from a social unit and feel their competence in association with others.Objective: This study aimed to investigate the relationship between professional autonomy and moral distress among nurses working in children's units and pediatric intensive care wards. Methods: This descriptive/comparative cross-sectional study was conducted in 2015 using 120 nurses as subjects. Subjects were selected using the census method. The research tools used to gain measurable data were the Pankratznursing questionnaire(PNQ) and Corley'sMoral distress scale (MDS). In order to analyze the collected data, descriptive statistic tests such as the relative frequency distribution, mean, standard deviation and the Pearson correlation test, T-test, ANOVA, and regression were used. The SPSSv.20 software was also used to analyze the data obtained. Results: The relationship between professional autonomy and moral distress revealed that there was a significant positive relationship between professional autonomy and moral distress in the intensity (r=0.39;P<0.001) and the iteration (r=0.41;P<0.001). In addition, professional autonomy predicted 18% of changes in intensity of moral distress in total(MR = 0.42, R2 = 0.18) and also professional au-tonomy predicted 25% of iteration in moral distress in total(MR = 0.507, R2= 0.25). Conclusions: The results of this study revealed that there was a direct positive relationship between professional autonomy and moral distress.

ICT Workers and Professional Spirit in the E-Business Era

Because of the ubiquity of information and communication technology (ICT) and ICT-based information systems, ICT workers in business organisations have power, both intentional and unintentional, over people's quality of life. On this point, all of them, not only ICT professionals but also non-professionals or end-users, need to accept responsibility to the public and to have professional spirit in order to make and keep the information society and e-business environment safe and reliable. However, an individual ICT worker is not necessarily a strong existence; he or she is in a complex situation filled with stress and pressure and his or her decisions are sometimes affected by it. Therefore, social and organisational measures to prompt ICT workers to behave in professional spirit are necessary to be taken.

On the informationization of accounting information in China： The perspective of accounting information systems and its regulatory framework in the USA

The informationization of accounting information systems has brought many improvements to those systems. This paper highlights some of those significant advances in the informationization of accounting information systems in China. As China has become a major industrial power in the international economy, further improvements for these information systems are critical to the continued successes of China. To additionally improve these systems, China can draw upon the systems from other world economic leaders. With its fully developed capital markets, the United States offers development experience for the external reporting components of a fully integrated information system. This paper discusses a typical integrated information system in the United States and addresses the regulatory milestones that were instrumental in the development of those external components of accounting information systems. Recommendations are presented for improving informationization of systems in China based on U.S. systems＇ responses to those milestones.

Analysis of the Factors Affecting Successful Accounting Information of Listed Companies in the Stock Exchange of Thailand

The objective of this research is to examine the factors affecting successful accounting information of Thai-listed companies. The factors affecting successful accounting information are two variables including accounting professional and accounting information system （AIS） competency. Population and sample of this research is the companies listed in the Stock Exchange of Thailand （SET）. A questionnaire mail was used for collecting the data from chief accountant officer of the companies listed in the SET. The results indicate that accounting professional has a positive significant effect on successful accounting information in all dimensions including effective planning, efficient controlling, and promoting decision and communication. Moreover, AIS competency has a positive significant effect on successful accounting information only in dimension of promoting decision and communication. Overall, the results indicate that internal resource and capabilities including accounting professional and AIS competency are the primary factors that influence successful accounting information of Thai-listed companies. Theoretical and managerial contributions are explicitly provided. Conclusions, suggestions and directions for future research are also presented.

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.

The Factors Affecting Financial Reporting Reliability： An Empirical Research of Public Listed Companies in Thailand

The objective of this research is to examine the antecedents of financial reporting reliability of Thai-listed companies. Accountant professional ethics, accounting information system （AIS） quality, audit committee effectiveness, and audit firm quality are assumed to be the antecedents of financial reporting reliability. The listed companies in the Stock Exchange of Thailand （SET） are samples of the research. A mail survey procedure via the questionnaire was used for data collection from chief accountant officer. The overall results indicate that accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality have a positive significant effect on financial reporting reliability. The results reveal that firms should develop accountant professional ethics, AIS quality, audit committee effectiveness, and audit firm quality in order to build reliable financial reporting. Overall, the results of this research contribute to chief accounting officers, accounting practitioners, and firms to emphasize development and support the generation of financial reporting reliability for financial reporting users.

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.

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.

Introductory course in accounting-Factors affecting the choice of students＇ consideration

This study attempts to investigate if and how students＇ perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students＇ initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics （3 departments）, who were asked to complete a survey instrument. The instrument used eleven statements regarding students＇ perceptions （such as difficulty and motivation of the course） of the first accounting course. The main factors affect students＇ decisions to follow accounting and seem to be similar with other researchers＇ findings （Geiger ＆ Ogilby, 2000）. Future research could be used larger sample from different countries and the survey could also be used for a longer time period.

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.

＂Add-ons＂ to the Value-Added of ELTs

Teacher evaluations intend to cultivate quality among teachers. However, since they are traditionally dependent on observers and their reports that are likely biased, the procedures probably effectuate discords among the calling-teaching professionals. An evaluation procedure that can ascertain fairness in the decisions about teacher retentions, terminations, promotions, and sanctions can capture the accordance of all teachers and teacher facilitators. This paper identifies the possibility of such an evaluation system that is built upon the existing value-added methods. Drawing upon the observations and recommendations by Chetty, Friedman, and Rockoff （2012） on value-added methods of evaluation, and considering the uniqueness of ELTs （English Language Teachers） as it was observed by Borg （2006） and Lee （2010）, this paper describes the application of the value-added evaluation method, in gauging the quality of ELTs. The paper further explicates the vantages and conformities embodied in the procedure that could boost up the morale of ELTs as independent professionals of a creative art, and help them perform to their fullest potential

Teacher's Professional Ethics

Teachers play an important role in society,whose career is considered to be the most glorious one under the sun.They have deep and lifelong influence on students and the prosperity of a country and even the bright future of the whole world.Teacher should be a person with great virtue that sets good examples for the students.However,nowadays,there exist various problems about teacher’s ethics due to complex social,economical,cultural or personal issues.It’s urgent and imperative for teachers to learn and improve professional ethics to be a better mentor.This paper begins with the definition of ethics,emphasizes the importance of teachers’professional ethics,talks about current situation in this area,analyzes the reasons why there are immoral problems about teachers and suggests some practical strategies on how to improve it.

功能高分子材料课程思政教学研究与实践

课程思政是落实立德树人根本任务的战略举措,理工类专业课是高等学校课程思政建设的重要组成部分。功能高分子材料课程团队深入挖掘课程中蕴含的思政资源、凝练思政元素、深入探究知识讲授与思政教育的有机融合,在教学实践中取得明显的育人成效。该文对教学团队在课程思政建设方面的研究与实践进行系统地分析和总结,尤其对课程思政建设过程中的一些创新举措进行梳理,期望为理工类专业课开展课程思政教学提供有价值的参考。

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。

液晶特色实验课程思政教学设计与探索

发挥立德树人作用,实现全程全方位育人是新时代教育的根本任务和高校的时代使命。以液晶器件工艺与材料实验课程中“偏光片性能测试实验”为例,深入发掘思想政治教育的理论知识、价值理念以及精神追求等思政元素。分析教学切入点,将实践观、真理观、认识观、方法论、家国情怀等思政元素,巧妙融入课堂教学。通过教学实践探索出特色专业实验课程融入课程思政的教学方式和方法,实现知识技能传授和价值观引领的有机结合。

思政案例融入药理学课程教学设计与实践

药理学是医学和药学专业的专业必修课程,是基础医学和临床医学的桥梁学科。当前社会的发展离不开高水平高素质医药人才培养。课程思政是在专业课程中融入思想道德教育的新教育理念,有利于全方位培养专业人才。本教学改革研究以镇静催眠药这一章节为例,通过挖掘专业课程知识相关思政案例及价值范式,适当融入药理学教学过程中,从学生的真实反馈获得研究评价。通过分析结果发现将思政案例融入药理学教学后,显著提高了学生学习兴趣和思想道德品质,提升了专业课教学效果,还可以润物细无声地助力实现高校“立德树人”的人才培养目标,对后续推进药理学课程思政改革可提供一定的参考价值。