Influence of International Financial Reporting Standards Application on Education Accounting in Indonesia

This study aims to explore fundamental issues related to IFRS adoption in Indonesia,including how educational accounting anticipates IFRS implementation in 2012,the readiness of Indonesian accountants to face the implementation of IFRS and the liberalization of accounting services and PPA preparedness to make accountants,who are competent and able to compete in the global market.The research method used in this research is descriptive research method by using data from various sources of literature such as books,information from mass media and internet.The results of this study indicate that IFRS implementation will be done taking a lot of changes in mindset,paradigm,and accounting teaching patterns.A curriculum improvement should be made to create accountants ready to compete in the global marketplace.

Accounting Education Changes in USA and Its Implications to PRC

The internationalization of accounting education in PRC as one of the most important parts of Chinese accounting internationalization has been Americanized to some extent since 1980s. As the representative of the world＇s most advanced education system, the USA accounting education is worth learning, but had been suffering from a crisis in the past 20 years. To better understand this crisis and draw some lessons from it, we have to review the 100-year history of the US＇ accounting education, identify key initiatives taken to struggle out, and conclude that this accounting education crisis in USA is due to its congenital professional examination orientation and about 40 years of deviation of accounting education from accounting practice. This paper is ended with some policy recommendations on the future development of accounting education in PRC including establishing university board of trustees and re-engineering accounting programs.

Sustainability Accounting Education： Scale, Scope and a Global Need

Sustainability practice and reporting is gaining momentum due to the concerns and pressures arising from the Global Climate Change （GCC）, limitation of resources, changed stakeholder preferences and expectations. Accounting degrees convey traditional, technical and narrowly defined knowledge with limited scope for non conventional approaches. Sustainability accounting education has the potential to allow departure from the conventional thinking and practice in accounting education. Sustainability educated graduates are being increasingly expected by business and industry as sustainability education allows the fostering of ＂soft skills＂ that conventional accounting courses do not address. In spite of these potentials and needs for sustainability accounting education, less than a quarter of Australian and United States accounting faculties are offering a stand alone sustainability accounting course. There is a degree of uniformity in relation to course content with majority of focus on internal and external sustainability reporting. Other areas such as sustainability history in the context of accounting are not included in the courses. Sustainability is a complex area that needs more serious attention in accounting schools in order to match graduate attributes with the increasing industry demands.

The Conformity of University Accounting Education Curriculum to the Needs of the Labor Market in Romania

This study represents empirical research that aims to investigate how the labor market for the financial-accounting segment in Romania requires professional and personal skills developed within the accounting education curriculum in the Romanian universities of this profile, or these produce young practitioners inappropriate from the curricular point of view to the employers＇ demands. The study develops a statistical analysis of frequencies, aiming to find an importance stratification of the professional and personal characteristics in the employers＇ demands. The study groups the job advertisements into three categories： for financial accounting, managerial accounting and audit, and seeks to identify specific curriculum descriptors for these categories of professional development. At the same time, the study does a frequency analysis of curriculum descriptors and job execution, comparatively to the management jobs, attempting to do a hierarchy of professional and personal skills, depending on the wording of notices by employers. The conclusions of the report attempts to be a synthesis of the study assumptions results that lead to the idea that the curricular programs of the universities of this profile, though responding in terms of theoretical knowledge, should be extended in practice, but particularly in the personal skills development, which are defining in a competitive selection process.

Path Analysis of Promoting Accounting Teaching Reform in Vocational Education by Information Technology

In recent years, with the advent of the information age, modern information technology has been widely used in all walks of life. Especially in the field of accounting, the informationization of accounting teaching has gradually replaced the traditional computerization of accounting. At present, the content of accounting textbooks in Vocational Education in China is single and not rich enough, and the knowledge structure is unreasonable, which seriously affects students'learning efficiency. In order to meet the requirements of our education and teaching in the new era, we should effectively combine the students'classroom learning with their independent learning after class, and cultivate excellent talents with strong practical ability and high comprehensive quality, which are more suitable for the needs of today's society. Under the existing conditions, the distance between school education and practical application should be shortened as much as possible, the related concepts of information education should be expounded, the necessity of informationization of accounting professional vocational education should be analyzed, and the reform strategy of informationization of accounting education in vocational education should be discussed. Promote the teaching reform of accounting majors and cultivate application-oriented high-skilled talents that meet the needs of society.

Implications of internal accounting controls and accounting education under the network environment

Internal control is a hot topic at present academics and for practitioners to explore. Especially under the background of China＇ s rapid integration into the global economy, the rapid establishment and improvement of the context of the modem enterprise system, the issue is of utmost importance. The internal accounting control system is the core part of internal control, which determines the extent of establishing the entire sound internal control system, With the progress of the time, the rapid development and wide application of Internet technology has changed the survival environment and management philosophy for business. The development of network technology achieves the online office, mobile office and decentralized offices, etc. Accounting entity is no longer subject to space limitations of traditional methods, thus a large number of accounting information is transmitted tbaough the network communication lines, so that accounting activities can be extended to every node in the world, which achieves the purpose of remote processing. Under the network environment, sources of information are of diversity and multi-channel. A large number of accounting information transmitted from the network communication lines is likely to be illegally intercepted, stolen and tampered by molecules or people with ulterior motives.

Research on Novel Paradigm of Contemporary Accounting Education based on Project Teaching Method and Feedback Teaching Mode

In this paper, we conduct analysis on the novel paradigm of the contemporary accounting education based on project teaching method and feedback teaching mode. Along with the deepening of the reform and opening up and further deepening of market economic system reform, especially after the world trade organization （WTO）. In our country made claim for the higher update accounting education career. How to further deepen the reform of the accounting education, further improve the quality of education is the current university education work is facing the urgent task. To deal with the challenges, we propose the novel paradigm and innovative methodology for the task based on the project teaching method and feedback teaching mode. We theoretically analyze the feasibility of the method and will verify the effectiveness in the further research.

The Role of University in the Education of Professional Accountants： Degree of IES 2 Application

In the period following the beginning of the global economic crisis, the quality of the education provided to support the accounting profession was debated. Simultaneously, Education for Sustainable Development （ESD） is becoming increasingly important. The change in the accounting profession and in accounting education offers an opportunity to formulate initial observations on the Italian university world in terms of the preparation of future professional accountants. This study uses the International Education Standards （lESs） published by the International Accounting Education Standards Board （IAESB）, in particular the IES 2 （content of professional accounting education programs）. The aim of the paper, which is of an empirical nature, is to understand the role of universities in Italy in the preparation of accountants in the light of the IES 2 provisions. The study and its policy implications may contribute to the debate on accounting education at national and international levels, also in the light of ESD.

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.

Teaching Finance and Financial Accounting in an On-Line Program

In 2006, a private highly ranked Association to Advance Collegiate Schools of Business International [AACSB] accredited business school introduced a hybrid face to face and on-line MBA program, tailored towards working professionals. The features of the program were highlighted by the ability of the participants to receive an MBA in about two years while maintaining their full-time jobs. Despite the considerable rigor and cost, the growth of the program has far exceeded original projections, and enrollment currently stands at over 400 participants in three locations, with a fourth slated for opening in 2012. In addition, the pedagogical tools learned and employed by the faculty and administrators are now being utilized in all other undergraduate, graduate, and executive education levels. Because the program curriculum spans both face to face and on-line learning, as well as a multi-disciplinary content and process, it has been challenging from the faculty side along a number of dimensions. This paper seeks to express the content and pedagogical angles from the view of one discipline＇s experience, so that other faculty and administrators can benefit from seeing this particular ＂early adoption＂ approach. In short, the author hopes that this paper steepens the learning curve for others who are thinking of delivering or teaching in this type of programmatic model in the future.

Ethical Awareness： Do We Need to Teach Accounting Ethics？ The Case of Bahrain

Based on the premise that ethics education leads to creation of the required （acceptable level of） ethical awareness, the general streamline of accounting ethics literature is strongly in favor of teaching adequate, efficient, and effective accounting ethics. This paper takes the position that this premise must be checked in an educational setting in which accounting ethics education lacks the characteristics of being adequate, efficient, and effective. Accordingly, a questionnaire with two parts was distributed to accounting students about to graduate from the University of Bahrain （UoB）. The first part is an exploratory investigation consisting of 21 variables/questions. The second part is an experimental investigation consisting of 13 hypothetical accounting cases representing various ethics violations. The general tendency by an accounting student based on the two parts indicates that he/she holds an acceptable level of ethical awareness, despite the fact that accounting education programs lack an adequate, efficient, and effective approach to teaching accounting ethics.

Accounting for Differences： What Impact do Decile and Gender Have on NCEA Level Three Accounting Results？

This paper examines the effect on rates of achievement of the interaction of student gender and school socioeconomic status, using ordinary least squares and probit regressions. The data used is school achievement by students taking externally assessed accounting standards in their final year at New Zealand secondary schools, and covers the period 2004 to 2008. The paper concludes that the interaction of gender and school decile have a significant impact on achievement rates for Maori, Pacific Island and Asian girls relative to Maori, Pacific Island and Asian boys in low decile schools. A secondary contribution of this paper is to demonstrate that comparing the achievement of gender or socioeconomic status groups in isolation is insufficient when examining academic performance and evaluating subject curriculum. Interactions between variables need to be considered, whether they be gender and decile as this paper examines, or other variables not examined within this paper.

Challenging Stereotypes： International Accounting Students in Australia

Students come to Australia for many and varied reasons, including the possibility of immigrating to Australia on completion of studies. Some programs of study are given higher priority for immigration than others and are thus popular among those hoping to immigrate. The master of professional accounting （MPA） is perhaps the most well-known of these programs, as the majority of its students are allegedly more interested in gaining permanent residency than becoming practicing accountants. Concerns over the quality of this program, its graduates, and its impact on the reputation of Australian higher education have been expressed in the media and in scholarly journals resulting in a stereotype of international postgraduate students as being motivated by immigration and without interest in accounting or engagement in learning. However, little has been done to investigate the experiences and perceptions of the students themselves. The objective of this paper is to more closely examine the motivations and learning behaviors of MPA students in order to test the accuracy of the stereotype. A population of postgraduate accounting students from an Australian university was invited to respond to an anonymous questionnaire survey adapted from the Australian Universities Survey of Student Engagement （AUSSE） to gain an insight into student engagement with learning. The results of this paper demonstrate that motivation is not relevant to learning engagement. The authors find a cohort of students spending many hours in study and facing barriers to learning because of poor English skills. Such findings do not accord with the stereotypical portrayal of international MPA students but lead to questions about the institutional motivations, the nature of accounting education, and English language entry standards and language support.

The Impact of Cooperative Leaming and Empowerment on the Performance of First-Year Accounting Students

Empowerment in learning has been a topic of discussion for the last two decades. Empowered learners are not only believed to achieve greater content learning but are also thought to better demonstrate competencies such as communication, teamwork, and problem solving. These competencies are becoming increasingly important as the role of professional accountants evolves and diversifies. This paper examines first-year accounting students＇ perceptions of empowerment based on two different learning styles： cooperative learning and traditional classroom instruction. A quantitative research design was used to survey 279 first-year business degree students studying at institutions in Libya. The results indicated that students who attended cooperative learning classes were more empowered in terms of the impact they believed they could have on class discussions and the meaningfulness they attributed to the tasks being discussed. In addition, students taught by cooperative learning methods recorded significantly higher end of term exam results than those students who received traditional classroom instruction. In conclusion, this research indicates that the teaching method used in classroom instruction may impact an accounting student＇s levels of empowerment and subsequently their critical thinking, problem solving, writing skills, and technical accounting competencies.

Students＇ Motivation to Study Accounting Subjects： Difference Between Japan and Indonesia

This study investigates the differences between Japanese and Indonesian students＇ motivation to study accounting subjects. In addition, it examines the factors that can significantly influence students＇ motivation to study accounting subjects. Needless to say, the expansion of International Financial Reporting Standards （IFRS） depends on the quality of education in higher academic institutions. For several academic institutions, it is clear that the topic of students＇ motivation is still a meaningful concern, because the improvement of students＇ motivation and ability would enhance these institutions＇ academic performance in a competitive environment. In this study, the authors developed the theoretical model for students＇ motivation to study accounting subjects. This research showed that self-efficacy, accounting self-concept, mastery goals＇ perception, performance goals＇ perception, and social goals＇ perception had a significant influence on students＇ motivation to study accounting subjects. Furthermore, nationality had an impact on students＇ motivation. Japanese students are more motivated to study accounting subjects than Indonesian students. Another result clarified that goals＇ perception influences the relationship among self-efficacy, accounting self-concept, and students＇ motivation.

Discussion on Hierarchical Training of Accounting Vocational Core Competencies

In order to implement the hierarchical training of core competence in accounting profession, above all we need to establish the positioning for personnel training in intermediate and advanced accounting profession. Based on the five major targeted vocational positions and its main task of accounting profession, this article has constructed the accounting vocational competence system, analyzed the correspondence between accounting profession＇ s core competencies and educational levels, and raised nine core competencies for the accounting profession, as well as the correspondence between the division of the breadth and depth of core competencies in vocational training and educational levels, with focus on the correspondence between the training breadth and depth of three key core accounting competencies and educational levels in the process of educational convergence.

Developing a Business Ethics Curriculum for the Bachelor of Science in Accountancy （BSA） Students of De La Salle University （DLSU）-Manila

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.

基于三级妇幼保健院应用微信公众号开展健康科普传播状况的调查

目的了解我国三级妇幼保健院应用微信公众号开展健康科普传播的现状,为促进各级妇幼保健机构充分利用微信公众号平台开展健康科普宣传,提高新媒体健康传播效能提供参考依据。方法选取2021年参加全国三级妇幼保健机构绩效考核并有微信公众号的274所机构为调查对象。采用自制问卷,于2022年4—6月通过问卷星向被调查机构的微信公众号负责人进行调查。问卷内容涉及负责人基本情况,以及本机构纳入三级妇幼保健院微信公众号科普作品影响力监测的微信公众号建设和管理情况,科普作品的创作、发布和运营情况,针对用户调查情况等。结果274所有微信公众号的三级妇幼保健院中,67.9%的微信公众号为服务号;98.9%的微信公众号具有健康宣教功能;用户注册数超过20万人的微信公众号占29.2%。各机构微信公众号管理人员数量普遍较少,仅为1人的机构占29.2%,37.9%的机构无专人管理。微信公众号负责人所在科室主要为宣传科(38.7%)、健康教育科(27.4%)及院办(13.1%);负责人专业背景为医学相关专业的仅占36.9%;各机构确定科普作品主题的方法主要为配合科普宣传日(94.2%)、各科室提供(90.1%)、热点话题(81.8%)、根据节气/天气变化(59.5%)等,主题确定来源于用户需求调查的仅为37.2%;科普稿源以相关业务科室提供为主(95.3%);94.5%的机构在科普作品发布前有专人审核。发布的科普作品主要通过院内官方宣传媒体(84.3%)和院内自媒体(77.4%)进行推广,经由辖区妇幼体系推广的机构仅占13.1%。微信公众号运营管理人员主要是本机构专职(47.1%)和兼职人员(49.3%);79.6%的机构无运营经费支持;53.6%的机构设定了科普作品发布激励机制,仅有21.2%的机构开展过微信公众号用户调查。结论绝大多数三级妇幼保健院均能通过微信公众号开展妇幼健康科普传播工作,但普遍缺乏用户调查和对公众号运营的支持,应进一步加强对微信公众号的管理,并充分利用微信公众号开展与用户的沟通及需求评估,从而进一步促进微信公众号健康传播能力的提升。

我国教育核算体系的框架及理论阐释

世界各国都高度重视教育发展,在新时代背景下进行教育活动核算方法的研究有重要的理论与实践意义。本文以联合国教科文组织发布的《国民教育账户方法论》(Methodologyof National Education Accounts 2016,MNEA2016)和联合国《国民账户体系》(System of National Accounts2008,SNA2008)等为基础,讨论我国教育活动核算体系的理论基础与重要范畴,设计账户与核算表通式,构造教育核算指标体系,探讨我国教育核算体系的数据支撑及其与中国国民经济核算体系(China’s System of National Accounts 2016,CSNA2016)的对接问题,以期形成我国教育核算体系的基本范式。

产教融合前提下高职院校现代学徒制实施困境与对策--以济源职业技术学院会计专业为例

现代学徒制是教育部近年提出的一种新的人才培养模式,对完善校企联合育人、促进产教融合、创新人才培养、提高就业创业能力等具有重要意义。但高职会计专业的现代学徒制在实施中却遇到了缺乏法律保障、合作企业数量少、企业积极性不强、企业导师不足且双导师综合素质不高、“工”与“学”交替实施不畅等诸多困境。完善相关法规政策、构建政校企多方协同育人建设模式、增加与多企业单位合作、提升学生职业素养、协调“工”“学”关系交替学习、加强双导师教学团队建设等建议,可在同类院校中推广应用。