TY - JOUR
T1 - Knowledge base and skill development in accounting education
T2 - Evidence from China
AU - Lin, Z. Jun
AU - Xiong, Xiaoyan
AU - Liu, Min
N1 - Copyright:
Copyright 2005 Elsevier B.V., All rights reserved.
PY - 2005
Y1 - 2005
N2 - This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, educators, and students in China. Respondents generally agreed to a series of knowledge and skills that are important to the training of accounting students, although some variance exists among the respondent groups regarding the perceived importance of those knowledge and skills. The findings also reveal that the respondents were dissatisfied with the present delivery of the needed knowledge and skills. Thus it is contended that accounting education reform in China is not only necessary, but imperative. This study also makes a comparative analysis with similar studies in the US, in terms of commonalities and differences in respondents' perceptions between the varied economic, technological and cultural environments in China and the US.
AB - This paper presents the result of a survey on the required knowledge, skills, and pedagogy for accounting education as perceived by accounting practitioners, educators, and students in China. Respondents generally agreed to a series of knowledge and skills that are important to the training of accounting students, although some variance exists among the respondent groups regarding the perceived importance of those knowledge and skills. The findings also reveal that the respondents were dissatisfied with the present delivery of the needed knowledge and skills. Thus it is contended that accounting education reform in China is not only necessary, but imperative. This study also makes a comparative analysis with similar studies in the US, in terms of commonalities and differences in respondents' perceptions between the varied economic, technological and cultural environments in China and the US.
KW - Accounting education
KW - Accounting education reform
KW - Chinese accounting
KW - Pedagogy in accounting education
UR - http://www.scopus.com/inward/record.url?scp=27744570540&partnerID=8YFLogxK
U2 - 10.1016/j.jaccedu.2005.06.003
DO - 10.1016/j.jaccedu.2005.06.003
M3 - Journal article
AN - SCOPUS:27744570540
SN - 0748-5751
VL - 23
SP - 149
EP - 169
JO - Journal of Accounting Education
JF - Journal of Accounting Education
IS - 3
ER -