大数据的十字路口:会计教育与 21 世纪技术的挑战

Q1 Social Sciences
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引用次数: 0

摘要

许多人认为,"大数据 "和其他新兴技术的可能性和可能性将很快重塑会计教育。尽管形势复杂且充满挑战,但会计教育必须对企业和会计行业不断变化的需求做出回应。本文讨论了影响学术界和经济的技术力量的性质,为会计教育指明了方向。虽然这包括对商学院等更大的高等教育单位的考虑,但本文的主要关注点是会计系的反应,即重新设计课程、重新部署师资和注意吸引合适的学生。总的来说,我们必须把自己的事情处理好。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The big data crossroads: Accounting education and the challenge of 21st century technology

Many believe that accounting education will soon be remade by the possibilities and probabilities of “Big Data” and other emerging technologies. Despite the complexities and challenges of the situation, accounting education must respond to changing demands of business and the accounting profession. This paper discusses the nature of the technological forces acting upon the academy and the economy to chart a course for accounting education. While this includes considerations for larger units of higher education such as the business school, most of the attention of this paper is on the reaction of accounting departments to redesign curricula, redeploy faculty and attend to attracting suitable students. The general message is that we must put our own house in order.

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来源期刊
Journal of Accounting Education
Journal of Accounting Education Social Sciences-Education
CiteScore
4.20
自引率
0.00%
发文量
27
期刊介绍: The Journal of Accounting Education (JAEd) is a refereed journal dedicated to promoting and publishing research on accounting education issues and to improving the quality of accounting education worldwide. The Journal provides a vehicle for making results of empirical studies available to educators and for exchanging ideas, instructional resources, and best practices that help improve accounting education. The Journal includes four sections: a Main Articles Section, a Teaching and Educational Notes Section, an Educational Case Section, and a Best Practices Section. Manuscripts published in the Main Articles Section generally present results of empirical studies, although non-empirical papers (such as policy-related or essay papers) are sometimes published in this section. Papers published in the Teaching and Educational Notes Section include short empirical pieces (e.g., replications) as well as instructional resources that are not properly categorized as cases, which are published in a separate Case Section. Note: as part of the Teaching Note accompany educational cases, authors must include implementation guidance (based on actual case usage) and evidence regarding the efficacy of the case vis-a-vis a listing of educational objectives associated with the case. To meet the efficacy requirement, authors must include direct assessment (e.g grades by case requirement/objective or pre-post tests). Although interesting and encouraged, student perceptions (surveys) are considered indirect assessment and do not meet the efficacy requirement. The case must have been used more than once in a course to avoid potential anomalies and to vet the case before submission. Authors may be asked to collect additional data, depending on course size/circumstances.
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