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会计继续教育应当做到“六个”结合
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作者 高怀生 《中华会计学习》 2004年第4期11-12,共2页
自从财政部1999发布了《会计人员继续教育试行办法》以来,不少会计培训机构,虽然每年都承担了当地的持证会计人员继续教育的工作任务。但是,对如何才能真正切实有效地提高会计人员的职业道德和业务素质却缺乏一定的研究,以致出现某... 自从财政部1999发布了《会计人员继续教育试行办法》以来,不少会计培训机构,虽然每年都承担了当地的持证会计人员继续教育的工作任务。但是,对如何才能真正切实有效地提高会计人员的职业道德和业务素质却缺乏一定的研究,以致出现某些地方继续教育年年搞。 展开更多
关键词 “会计继续教育” 会计人员 会计岗位 业务素质 财务管理 职业道德
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CPA Pass Rates in Texas: A 12-Year Analysis
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作者 Narita Holmes Carol Sullivan 《Journal of Modern Accounting and Auditing》 2016年第9期447-452,共6页
This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. pri... This research examines the CPA exam pass rates for higher education institutions in Texas. An investigation related to the top schools and AACSB accreditation is conducted as well as analyses related to public vs. private schools, area of the state where the institution is located, and University Systems. The results reflect impressive pass rates by University of Texas at Austin and Texas A&M University at College Station in terms of both number of students taking the exam and the percentage passing it. There was a significant CPA rate lead with private universities only when the two outstanding public universities were omitted from the analysis. The research also found significant differences in terms of areas of the state as well as university systems. The analysis and the findings are very important to students with CPA exam success as their academic primary goal with their university education, the educational institutions preparing the students, and society as a whole. The fmdings may help guide both the universities and the students to better success with the exam as well as perhaps help taxpayers and legislators know how well tax money is being spent in this area. 展开更多
关键词 CPA pass rate success educational performance AACSB
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