This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accountin...This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.展开更多
Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in sta...Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in stage of our country university education, audition＇ s teaching effectiveness is almost the lowest in all the core curriculum of accounting professional. Students generally reflect that Auditing is difficult to learn and abstract, while the teachers of auditing courses also reflect students have low interest in auditing learning, meanwhile there is less relevant case, fewer choices and other materials. This paper analyzes the problems and limitations of the auditing teaching, proposes measures about the teaching reform of university auditing, and finally makes our own suggestions about the reform measures of our university auditing teaching research.展开更多
文摘This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.
文摘Auditing is a kind of practical economical subject, with a strong practical and operational. It is the backbone course of accounting major and plays a crucial role in the professional cultivation. But recently, in stage of our country university education, audition＇ s teaching effectiveness is almost the lowest in all the core curriculum of accounting professional. Students generally reflect that Auditing is difficult to learn and abstract, while the teachers of auditing courses also reflect students have low interest in auditing learning, meanwhile there is less relevant case, fewer choices and other materials. This paper analyzes the problems and limitations of the auditing teaching, proposes measures about the teaching reform of university auditing, and finally makes our own suggestions about the reform measures of our university auditing teaching research.
