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
Following the author＇s own experiencing in supervising Ph.D. theses in literature, languages, linguistics, and teacher education, the author will focus on new trends of advanced research projects that have been contr...Following the author＇s own experiencing in supervising Ph.D. theses in literature, languages, linguistics, and teacher education, the author will focus on new trends of advanced research projects that have been contributing to reinforce the importance of research in these areas in a time of crisis in the humanities. The organization and funding of science and scholarship in Europe has been promoting anything else but social sciences research, including educational areas. The author will follow the recent call from the Board of Trustees da Academia Europaea to redirect policies toward the organization of multidisciplinary research projects. Among these so-called ＂small subjects＂, we will find original, inspired, and valuable research projects in the humanities, It is worth mentioning that the crisis that has been diminishing this type of scholarship strangely cohabits with several policies promoted by the European Commission and the Council of Europe to develop programs for plurilingual education and linguistic diversity, new framework strategies for multilingualism, and the use of new technologies for language teaching and learning. A strong emphasis on research projects leading to interdisciplinary studies involving literature and pure sciences, plus the development of outreach research projects will be proposed.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Following the author＇s own experiencing in supervising Ph.D. theses in literature, languages, linguistics, and teacher education, the author will focus on new trends of advanced research projects that have been contributing to reinforce the importance of research in these areas in a time of crisis in the humanities. The organization and funding of science and scholarship in Europe has been promoting anything else but social sciences research, including educational areas. The author will follow the recent call from the Board of Trustees da Academia Europaea to redirect policies toward the organization of multidisciplinary research projects. Among these so-called ＂small subjects＂, we will find original, inspired, and valuable research projects in the humanities, It is worth mentioning that the crisis that has been diminishing this type of scholarship strangely cohabits with several policies promoted by the European Commission and the Council of Europe to develop programs for plurilingual education and linguistic diversity, new framework strategies for multilingualism, and the use of new technologies for language teaching and learning. A strong emphasis on research projects leading to interdisciplinary studies involving literature and pure sciences, plus the development of outreach research projects will be proposed.
