培养会计专长:一项实地研究

Educating for Accounting Expertise: A Field Study

Journal of Accounting Research · 1997
被引 36
人大 AFT50UTD24ABS 4*

中文导读

比较了伊利诺伊大学香槟分校的“项目发现”与传统会计本科课程在培养专长上的效果,通过分析教学流程和学习成果,评估了强调智力技能和态度培养的新课程是否优于传统课程。

Abstract

This paper compares the effectiveness of Project Discovery (PD) with the traditional accounting undergraduate program at the University of Illinois at Urbana-Champaign (UIUC). PD is a comprehensive program of instruction designed to implement an educating for expertise approach to accounting education. More specifically, PD emphasizes acquiring intellectual skills and improving attitudes without losing traditional accounting declarative knowledge. We compare the instructional processes used with, and learning outcomes of, the first class of PD graduates with samples of same-semester traditional program graduates. Our data include measures of course syllabi and students' demographic characteristics, declarative knowledge, intellectual skills, and attitudes. We analyze data on instructional processes using ANCOVAs and x2 anal

会计教育专业知识教学效果项目对比