This paper consists of five parts： Part one： ＂Modem Management Accounting Has Been Confronting with Serious Crises＂ points out that accompanied by the management systems shifting from material basis to human （kn...This paper consists of five parts： Part one： ＂Modem Management Accounting Has Been Confronting with Serious Crises＂ points out that accompanied by the management systems shifting from material basis to human （knowledge） basis, and the IT developing rapidly, the management accountants＇ services that continue to remain at original level would become no useful very soon. Part two： ＂PhD Candidates＇ Education Would Be Essential to Develop Their Disciplines＇ Scholarship＂ explores the main peculiarities of PhD candidates＇ education, and why the development of PhD Candidates＇ Creative thinking should be permeated through the doctoral programs from the beginning to the end, so as to make them possible to develop their disciplines＇ scholarship. Part three： ＂The Quality Requirements of PhD Candidates in the Area of Modern Management Accounting＂ explains in detail why the development of management accounting should shift from the quantitative perspective to humanistic perspective so that management accountants can play an important role in the process of decision-making on the basis of employing their comprehension thinking that is a kind of humanistic thinking. This paper views this direction of development is essential to promote management accountants＇ self-impendence and self-vitality and to eliminate their crises cited above as well in the new historical era. Part Four： ＂The Key Points of the Doctoral Program in Modem Management Accounting＂ explores how to implement a doctoral program successfully in order to develop PhD Candidates＇ Creative Thinking, carrying forward academic democracy emphasized. Part Five： ＂Conclusion＂ points out how the topics discussed in this paper are linked up each other, and why and how the new developing tendency of management accounting is essential to make this discipline more suitable to the development of knowledge economy.展开更多
There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of cert...There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.展开更多
文摘This paper consists of five parts： Part one： ＂Modem Management Accounting Has Been Confronting with Serious Crises＂ points out that accompanied by the management systems shifting from material basis to human （knowledge） basis, and the IT developing rapidly, the management accountants＇ services that continue to remain at original level would become no useful very soon. Part two： ＂PhD Candidates＇ Education Would Be Essential to Develop Their Disciplines＇ Scholarship＂ explores the main peculiarities of PhD candidates＇ education, and why the development of PhD Candidates＇ Creative thinking should be permeated through the doctoral programs from the beginning to the end, so as to make them possible to develop their disciplines＇ scholarship. Part three： ＂The Quality Requirements of PhD Candidates in the Area of Modern Management Accounting＂ explains in detail why the development of management accounting should shift from the quantitative perspective to humanistic perspective so that management accountants can play an important role in the process of decision-making on the basis of employing their comprehension thinking that is a kind of humanistic thinking. This paper views this direction of development is essential to promote management accountants＇ self-impendence and self-vitality and to eliminate their crises cited above as well in the new historical era. Part Four： ＂The Key Points of the Doctoral Program in Modem Management Accounting＂ explores how to implement a doctoral program successfully in order to develop PhD Candidates＇ Creative Thinking, carrying forward academic democracy emphasized. Part Five： ＂Conclusion＂ points out how the topics discussed in this paper are linked up each other, and why and how the new developing tendency of management accounting is essential to make this discipline more suitable to the development of knowledge economy.
文摘There are over 100 historically black colleges and universities （HBCUs） in the United States. The majority of these HBCUs are located in the southeast section of the United States. HBCUs are a major supplier of certified public accountants （CPAs） to the profession. Therefore, the performance of candidates from HBCUs should be of interest to various constituents including educators, employers, parents, students, and other stakeholders. The purpose of this paper is to provide statistical performance on the 2011 CPA examination for large, middle, and small HBCUs based upon the number of testing events taken. Taking a testing event is not the same as passing a testing event. This was the dichotomy between quantity and quality of HBCUs＇ performances. For large HBCUs, Morehouse University, North Carolina Agricultural and Technical State University （NC A＆T）, and Tennessee State University （TSU） were cited. For middle HBCUs, Albany State University, Norfolk State University （NSU）, and North Carolina Central University （NCCU） were cited. For small HBCUs, Alcorn State University, Fisk University, and University of Maryland Eastern Shore （UMES） were cited. The dichotomy between quantity and quality is real.
