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大数据时代下会计人才培养模式研究 被引量:40
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作者 王小红 徐焕章 《会计之友》 北大核心 2021年第16期119-125,共7页
大数据技术的迅猛发展给会计工作带来了前所未有的影响,为了适应大数据时代,会计专业人才的培养需要改革与创新。文章首先从大数据时代下会计信息的特征、会计数据处理及会计人才能力需求改变三个方面分析了大数据时代对会计人才培养的... 大数据技术的迅猛发展给会计工作带来了前所未有的影响,为了适应大数据时代,会计专业人才的培养需要改革与创新。文章首先从大数据时代下会计信息的特征、会计数据处理及会计人才能力需求改变三个方面分析了大数据时代对会计人才培养的影响;其次从培养目标、课程体系、教育主体、教育客体、实训实践五个方面分析了大数据时代下会计人才培养中存在的问题;进而从"四位一体"的培养目标、"两大类课程深度融合"的课程体系、"三进三出策略"优化教师资源、"四大课堂协同发展"培养大数据思维、"五大实践联动策略"实现理论与实践深度融合五个方面提出了大数据时代下全新会计人才培养模式及实施建议。 展开更多
关键词 大数据时代 会计人才 人才培养模式 会计 会计 会计德商
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Developing a Business Ethics Curriculum for the Bachelor of Science in Accountancy (BSA) Students of De La Salle University (DLSU)-Manila 被引量:1
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作者 Marivic Valenzuela-Manalo 《Journal of Modern Accounting and Auditing》 2011年第11期1179-1189,共11页
In a constantly changing environment, accountants must not only acquire technical accounting knowledge and skills, but also acquire integrity, objectivity and the skills that enable them to take a firm stand in diffic... In a constantly changing environment, accountants must not only acquire technical accounting knowledge and skills, but also acquire integrity, objectivity and the skills that enable them to take a firm stand in difficult situations. The purpose of this study is to know how to effectively incorporate business ethics in the Bachelor of Science in Accountancy (BSA) curriculum at De La Salle University (DLSU), Manila. Discussions in this paper focused on the responses of the students on what teaching strategies may prove to be effective when teaching business ethics subjects. Results of this study revealed that students ranked as the most effective the teaching strategy sub-group learning through ethical discussion and collaborative learning followed by the lecture method. Role playing and/or film viewing was ranked third. Inviting guest speaker for practitioner participation, case study method, personal value journals, and service learning were ranked fourth, fifth, sixth and seventh respectively. It is interesting to note that students ranked last/eighth the teaching strategy using the technology-enhanced learning or E-learning when teaching business ethics. This can give us an idea that even though the current generations of students are adept in using the computer and the Internet, they would still prefer actual classroom experiences in learning ethics courses. 展开更多
关键词 ethics education accounting curriculum teaching strategies business ethics transformative learning
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