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智能财务时代下基于高阶思维能力培养之“管理会计学”课程建设研究与实践
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作者 曹淑华 林嘉嘉 《老字号品牌营销》 2024年第5期225-227,共3页
智能技术在财务管理领域的深入,对管理会计学人才培养提出了新的要求,除了需要专业学生熟知智能财务系统等的使用方式,还需要具备成本形态,有企业管理的战略思维。因此本文就从“管理会计学”课程建设方向入手,探究了智能财务时代下基... 智能技术在财务管理领域的深入,对管理会计学人才培养提出了新的要求,除了需要专业学生熟知智能财务系统等的使用方式,还需要具备成本形态,有企业管理的战略思维。因此本文就从“管理会计学”课程建设方向入手,探究了智能财务时代下基于高阶思维能力培养的课程建设方法。即要实现课程内容的横向联系和纵向延伸,要对课程教法进行融合与创新,要将课程空间向网络和课外延伸,并为课程建设提供人力、教材等全方位的保障。 展开更多
关键词 “管理会计学”课程 智能财务 高阶思维能力 课程建设实践
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Teaching Finance and Financial Accounting in an On-Line Program
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作者 Mark Potter 《Journal of Modern Accounting and Auditing》 2012年第3期330-339,共10页
In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards workin... In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards working professionals. The features of the program were highlighted by the ability of the participants to receive an MBA in about two years while maintaining their full-time jobs. Despite the considerable rigor and cost, the growth of the program has far exceeded original projections, and enrollment currently stands at over 400 participants in three locations, with a fourth slated for opening in 2012. In addition, the pedagogical tools learned and employed by the faculty and administrators are now being utilized in all other undergraduate, graduate, and executive education levels. Because the program curriculum spans both face to face and on-line learning, as well as a multi-disciplinary content and process, it has been challenging from the faculty side along a number of dimensions. This paper seeks to express the content and pedagogical angles from the view of one discipline's experience, so that other faculty and administrators can benefit from seeing this particular "early adoption" approach. In short, the author hopes that this paper steepens the learning curve for others who are thinking of delivering or teaching in this type of programmatic model in the future. 展开更多
关键词 FINANCE ACCOUNTING EDUCATION TEACHING ON-LINE
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Using Project-Based Learning (PBL) in Management Accounting Course: Lesson and Reflection From Entrepreneurship Education
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作者 Wirawan ED Radianto 《Journal of Modern Accounting and Auditing》 2013年第9期1186-1193,共8页
One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to i... One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning (PBL) in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card (BSC), activity-based costing (ABC), activity-based management (ABM), cost-volume-profit (CVP) analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage. 展开更多
关键词 management accounting ENTREPRENEURSHIP project-based learning (PBL)
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