Accounting Objectives and Reporting System Construction of Managerial Accounting in China

The purpose of this paper is to propose an innovation system of managerial accounting reports, which is actually on the basis of accounting objectives. On the one hand, as managerial accounting is one important branch of accounting(the other important branch is financial accounting), some of its characters should be closely connected with accounting. On the other hand, managers need managerial accounting information for enterprise operation(especially for internal management control) decisions, so, managerial accounting should also be in accordance with the enterprise's operation and its management control. Therefore, combined with the existed research of accounting(especially financial accounting research) and for the development requirement of Chinese enterprises, this paper will mainly discuss the relation between accounting objectives and managerial accounting's system and put forward an idea of constructing an applicable reporting system of managerial accounting based on the operation mode in Chinese modern enterprises. This study will develop the accounting reports research(including external reports and internal reports) both in the field of theory and that of practice.

A Comparison of Libyan and Australian Students＇ Perceptions of Empowerment in Accounting Courses

The concept of empowerment was introduced into the accounting education research by Zraa, Imran, Kavanagh, and Morgan （2011）. The authors＇ purpose is to compare Libyan and Australian students＇ perceptions of empowerment in accounting courses and to investigate their relationships with classroom instruction. This study involves a survey of 409 students, who are studying the first-year business degree at institutions in Libya and Australia. Observations and interviews are also conducted. Data are analyzed using reliability tests, factor analysis, t-tests, and correlations. The results indicate that Australian students are more empowered than Libyan students. In addition, the result reveals that classroom instruction methods influence students＇ empowerment.

Introductory course in accounting-Factors affecting the choice of students＇ consideration

This study attempts to investigate if and how students＇ perceptions regarding the first accounting course related with the selection of accounting as a major. Moreover, it examines students＇ initial perceptions and course performance regarding the introductory accounting course. Participants in this study were 120 students from Technological Educational Institute of Kavala, School of Business and Economics （3 departments）, who were asked to complete a survey instrument. The instrument used eleven statements regarding students＇ perceptions （such as difficulty and motivation of the course） of the first accounting course. The main factors affect students＇ decisions to follow accounting and seem to be similar with other researchers＇ findings （Geiger ＆ Ogilby, 2000）. Future research could be used larger sample from different countries and the survey could also be used for a longer time period.

Value Creation of Business Process Management （BPM） and Managerial Accounting System （MAS）： A Case Study

This paper explores the value creation of business process management （BPM） and managerial accounting system （MAS） using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes＇ goals. The information effect and motive effect of MAS increase employees＇ work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development.

Research on Corporate Governance-based Problem of Financial Accounting Information

This article makes a detailed analysis of the relationship between corporate governance and financial accounting information under the framework of corporate governance, with the help of the principles of information economics and institutional economics. By taking into considerations of the agency issues arising form the separation of the managers from the owners under the modem corporate environment in order to solve agency conflict and to realize right restricting and benefit grouping. The mechanism of financial accounting information produced internally from the mechanism of corporate governance. Based on this understanding, this article discusses how financial accounting information works in both internal and external corporate governance mechanism. And explores the application mechanism of financial accounting information associating with stock price and introduces the function of corporate governance to guarantee the quality of accounting information respectively, respectively paying particular emphasis on the two goals of financial accounting-the decision useful and the accountability approach.

MPAcc管理会计课程的三重目标与实现路径

专业课程目标是实现培养方案目标的路径和具体化。管理会计课程目标可以概括为“传道”——思政教育、“授业”——传授专业知识、“解惑”——教学模式和教学方法的适用。通过每章节思政元素的融入,将嘉庚精神和职业道德守则通过案例讨论和角色扮演沉浸于管理会计专业课教学之中,以实现课程第一重目标“传道”;模块化的课程内容设置和基于“能力框架”为核心的课程内容建设有助于实现第二重课程目标“授业”;PAD教学模式和OBE教育理念的应用保证了课程目标的协同实现。

高职大数据与会计专业“岗课赛证”综合育人研究

“岗课赛证”综合育人是提高职业院校人才培养质量的重要方式。以大数据与会计专业“岗课赛证”综合育人为对象,厘清“岗课赛证”四要素在大数据与会计专业人才培养中的功能价值与关系结构。构建以岗位为导向、以课程为核心、以竞赛为标杆、用证书来检验的“岗课赛证”综合育人体系。在此基础上,通过岗课对接、赛课融合、课证融通来推动大数据与会计专业“岗课赛证”综合育人实践。

一核二维三融合:会计专业课程思政路径探索

构建“以专业知识传授、核心价值引领为核心教学理念;以信息化的教学手段和创新性的教学方法为载体;线上与线下、教书与育人、理论与实践相融合”的会计专业课程思政教学模式,通过对经管类学科基础课程会计学的教学目标、内容、实施策略及评价考核的分析,探讨“一核二维三融合”模式的设计、实施与完善,以期推进高校会计专业课程思政教学实践、提高会计专业课课程育人的质量与效果。

“新媒体营销”课程信息化教学设计与实践——以“微信公众号营销”典型工作任务为例

高速发展的信息技术,深刻影响着职业教育的教学观念、教学模式、教学方法和教学手段等,推动着职业教育课程教学改革纵深发展。在高职电子商务专业“新媒体营销”课程设计中,如何有效整合信息技术和资源,优化教学过程,提升学生的学习主动性、创造性,有效实现教学目标,是值得探讨的问题。以“新媒体营销”课程中“微信公众号营销”典型工作任务为例,结合课程特点,将信息技术融入课程教学设计中,有利于促进新媒体营销信息化教学的变革,以期为后续的教学提供参考。

构建高职课程学习环教学模式的探索和实践——以“国际商务沟通”课程为例

基于建构主义学习理论,利用微信平台创建了“国际商务沟通”课程公众号,构建了包含线上线下完整学习环节的“国际商务沟通”教学模式,将教师授课与学生自主学习相融合,打造学生“学习闭环”,即课前预习、课堂授课、课后提升,形成良性循环。经过一年的实践,学生大量使用了公众号以配合课程学习,包括浏览信息、参加微考核和进阶训练等,这些结果被记录下来并用于分析学生课程学习的兴趣点、难点和不足等,初步实现了大数据支持下的学生个性化培养。

数智时代会计类一流本科课程建设评价指标体系研究

数智化技术的发展引发了教育课程的改革,会计类一流本科课程的建设进入了智能会计时代。文章基于会计类一流本科课程建设的价值追求,展开课程建设质量的评价研究。基于CIPP评价模式,构建了一套包含“课程基础”“课程支撑”“课程教学”“课程成果”4个一级指标,9个二级指标,25个三级指标的数智时代会计类一流本科课程评价指标体系。文章为数智时代会计类一流本科课程等级评定标准提供了依据,为应用型高校会计类一流本科课程建设提供了参考和借鉴。

“岗课赛证创”五维融通模式下高校会计学专业课程建设研究

高校会计学专业是培养高素质、技术技能人才的重要阵地,面对时代赋予的多元发展契机和多重挑战,要求高校应以岗位素质与能力要求为核心,切实加快课程教学改革步伐,不断拓宽会计人才职业发展通道。从“岗课赛证创”模式内涵分析入手,论述了高校会计学专业“岗课赛证创”融通育人模式的作用,并从五个层面提出了优化会计学专业课程建设的具体路径。

会计专业课程思政建设与实践研究

新形势下,与专业相结合的课程思政是高校落实立德树人根本任务的重要途径,是各方高度关注的理论和实践问题。目前尚缺乏对课程思政科学内涵、结合机理、逻辑结构的深刻揭示,理论基础薄弱,实践成效不佳。该文以会计专业课程思政建设为例,立足“技术性”“社会性”“政策性”等职业特征,结合数智时代对会计转型升级的素养要求,按明其理、知其然、行其道的思路,全面揭示会计专业课程思政建设的必要性、可行性、实践困境与逻辑结构,进一步提出具体方法与举措,为促进理论与实践的互动协同、推动会计专业课程思政全面建设与发展提供借鉴与参考。

面向专业主题支撑的课程思政体系探索与实践

课程思政是除思想政治理论课程之外开展思想政治教育的重要抓手。文章从课程之上的专业层面出发,提出了一种主题切分、特色牵引、自主选配模式的课程思政体系建设方案,形成了思政库、思政主题和思政元素三个层次,实现了专业范围内各门课程思政元素的协调和思政育人目标的统一。此外,还开发了包含课程思政资源的微信公众号平台,以方便专业课教师进行思政元素取材和思政案例学习。

“大思政课”视域下高校短视频账号建设初探

5G时代的到来催生了短视频平台的迅速发展,使其成为互联网原住民的青年一代获取信息和自我表达的重要平台。习近平总书记嘱咐广大思政工作者要与现实结合起来,善用“大思政课”开展教育教学。高校短视频账号应运而生的同时,面临着以流量为主的价值倾向、泛娱乐化的内容输出、意见领袖角色的缺乏、账号建设驱动力不足等现实挑战。如何运用高校短视频账号开展“大思政课”教育教学,是新时代的思想政治教育工作者不得不考虑的现实问题。为此,可以从四个维度探索高校短视频账号的建设:一是用价值导向驾驭技术实现教育目标;二是善用社会大教材丰富教育内容;三是塑造正面意见领袖角色提高教育实效;四是构建协同机制形成思政教育谱系。

高职大数据与会计专业“岗课赛证”融通提升学生职业能力的路径研究

大数据技术以其特有的优势被会计领域广泛应用,在推动会计行业发展的同时,对大数据与会计专业的人才也有着更为严格的要求。为了更好地满足社会发展的需求,高职院校应积极推进大数据与会计专业人才培养模式的创新,通过“岗课赛证”融通模式来提升大数据与会计专业学生的职业能力,满足行业与岗位的实际需求。本文对高职大数据与会计专业的“岗课赛证”融通模式进行了探讨,对提高学生职业能力的具体路径进行了研究。

岗课赛证综合培养会计人才的路径研究

高技术技能型人才已经成为我国当代重要的战略资源之一,培养高技术技能型人才是我国职业教育发展的必经之路。职业教育产教深度融合,实施岗课赛证综合育人的一体化发展,是职业教育增强适应性的重要举措。探究以岗位需求为核心,以课、赛、证为三个重要维度,落实岗课赛证一体化培养会计人才的路径办法,以岗位需求为目标,实现课程体系一体化、教学内容层次化、课赛同标规范化、课赛同质系统化、证书标准制度化、课证同标精准化、校企合作机制化、岗课赛证一体化,形成“岗课赛证”综合培养会计人才实施路径,探寻新时代会计专业高技术技能人才培养的有效途径。

高职院校“岗课赛证”融合育人机制探索与实践——以大数据与会计专业为例

以大数据、人工智能为代表的新技术的广泛应用推动了会计产业链的数字化转型,行业企业对会计人才的需求随之变化。高职大数据与会计专业在“岗课赛证”融合方面存在校企合作流于形式、课程设置偏离岗位需求、备赛流程缺乏系统性、技能证书获取率低等问题,难以对接行业需求,应积极探索适用于该专业的“岗课赛证”融合育人模式。

高校财经类交叉学科课程思政教学研究——以“保险会计学”为例

高校财经类交叉学科课程兼具两个甚至多个学科特点,增加了课程思政建设和提升思政教学效果的难度。为此,首先以“保险会计学”为例阐明了财经类交叉学科课程思政建设的新特征。其次,从目标导向、具体内容、实现路径等方面对“保险会计学”课程思政建设进行了实践探索。再次,根据“保险会计学”课程思政实践经验提出推动财经类交叉学科课程思政建设发展的建议。高校需要高度重视财经类交叉学科课程思政建设,形成学科交叉相融的思政教学氛围,不断优化教师的跨专业教学能力,创新教学形式,从而实现课程思政教学目标。