Thoughts on Management Accounting in Undergraduate Teaching
DOI: https://doi.org/10.62381/H241311
Author(s)
Yang Yang
Affiliation(s)
The School of Management, Northwest Normal University, Lanzhou, Gansu, China
Abstract
The study aims to explore the current situation and problems of management accounting teaching in ordinary undergraduate colleges, and put forward suggestions on improving teaching methods, optimizing course content and perfecting teaching evaluation system. Through the literature review and the analysis of the existing teaching practice, it is found that there are some problems in the management accounting teaching, such as outdated course content, single teaching method, insufficient teachers’ practical experience, and imperfect evaluation system. To this end, this paper proposes a series of improvement measures, including updating the curriculum content, adopting diversified teaching methods, strengthening teacher training, strengthening practical teaching and building a diversified evaluation system. The research of this paper provides scientific basis and practical guidance for the teaching reform of management accounting in ordinary undergraduate colleges.
Keywords
Management Accounting; General Undergraduate Teaching; Quality and Effect
References
[1] Albrecht W S, et al. Accounting Education: Charting the Course through a Perilous Future. Accounting Education Series, 2000, Vol. 16: 1-27.
[2] Li Jing. Discussion on the teaching reform of management accounting curriculum. Friends of the Accounting, 2012 (6): 45-47.
[3] Yang Fan. Research on the teaching reform of management Accounting course based on case teaching method. Monthly Accounting, 2018 (11): 68-71.
[4] Liu Fang. Application of flipped classroom in Management Accounting Teaching. Modernization of Education, 2015, 2 (4): 72-74.
[5] Zhang Wei. Analysis on the path of teacher team construction in management accounting Course. Accounting Research, 2016 (8): 56-59.
[6] Wang Dong. Research on the application of school-enterprise cooperation in Management Accounting teaching. Higher Education Research, 2019 (4): 34-37.
[7] Smith J. Enhancing Learning and Teaching in Accounting Education: Through the Use of Case Studies. Journal of Accounting Education, 2011, 29(2-3): 138-161.
[8] Chen Ming. Construction and application of the teaching evaluation system of management accounting. Modern Education Management, 2017 (9): 42-45.
[9] Harvard Business School. Teaching by the Case Method. Harvard Business School Publishing, 2020.
[10] School of Economics and Management, Tsinghua University. Practice and exploration of cultivating management accounting talents through school-enterprise cooperation. Higher Education Press, 2019.