Tích hợp IFRS vào chương trình đào tạo chuyên ngành kế toán, kiểm toán của trường Đại học Tài chính – Marketing
Nội dung chính của bài viết
Tóm tắt
Mục tiêu của nghiên cứu là đánh giá quá trình tích hợp các chuẩn mực báo cáo tài chính (BCTC) quốc tế (IFRS) vào chương trình đào tạo (CTĐT) chuyên ngành kế toán, kiểm toán của trường Đại học Tài chính – Marketing và đánh giá nhận thức của giảng viên, sinh viên của Khoa Kế toán – Kiểm toán về vấn đề này, đồng thời nghiên cứu cũng phân tích các nguồn lực cần thiết cho quá trình tích hợp IFRS vào chương trình đào tạo. Nghiên cứu đã sử dụng phương pháp phỏng vấn với bảng hỏi được xây dựng dựa trên lý thuyết nền CIF và các nghiên cứu trước để đánh giá các yếu tố ảnh hưởng đến quá trình tích hợp IFRS vào chương trình đào tạo gồm: yếu tố giai đoạn tích hợp IFRS, yếu tố phương pháp giảng dạy, yếu tố nhận thức về rào cản, yếu tố tổ chức bên ngoài. Mẫu nghiên cứu gồm 32 giảng viên và 142 sinh viên của khoa Kế toán – Kiểm toán trường Đại học Tài chính – Marketing. Kết quả nghiên cứu và hàm ý chính sách được thực hiện dựa trên các yếu tố như trong lý thuyết nền CIF
Chi tiết bài viết
Từ khóa
Chương trình đào tạo, kế toán - kiểm toán, IFRS, lý thuyết nền CIF
Tài liệu tham khảo
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University, UK.
Ball, DL & Cohen, DK. 2000. ‘Challenges of improving instruction: a view from the classroom’, in T Duggan and M Holmes (eds), Closing the gap. Council for Basic Education, Washington, DC, pp. 28-38
Barnett, R & Coate, K. 2005. Engaging the curriculum in higher education, The Society for Research Into Higher Education, McGraw-Hill Education, Maidenhead, Berkshire, England
Biggs, J. B. 2003. Teaching for Quality Learning at University. Society for Research into Higher Education & Open University Press.
Biggs, J. B., & Biggs, J. B. 1989. Higher Education Research & Development Approaches to the Enhancement of Tertiary Teaching Approaches to the Enhancement of Tertiary Teaching, (March 2015), 37–41.
Bui, B., & Porter, B. 2010. Accounting Education: An International The Expectation-Performance Gap in Accounting Education: An Exploratory Study The Expectation-Performance Gap in Accounting Education: An Exploratory Study, (March 2013), 37–41. https://doi.org/10.1080/09639280902875556
Carr, S., & Mathews, M. R. 2004. Accounting curriculum change and iterative programme development : a case study Accounting curriculum change and iterative programme development: a case study, 9284 (December). https://doi.org/10.1080/0963928042000310814
Coetzee, S. A., & Schmulian, A. 2012. A Critical Analysis of the Pedagogical Approach Employed in an Introductory Course to IFRS, 27(1), 83–100. https://doi.org/10.2308/iace-10220
Çürük.T, Doğan.Z. 2002. Muhasebe ders ve içeriklerinin verilme düzeyleri konusunda işletmelerin üniversitelerden taleplerinin tespitine ilişkin bir araştırma Dokuz Eylül Üniversitesi İİBF Dergisi, 17 (1) (2002), pp. 107-126
Feiter, L.D., Vonk, H., & Akker, J.V. 1995. Towards more effective science teacher development in Southern Africa.
Fuller, A. 2007. Learning in Communities of Practice, Routledge, London. Hargreaves, D. H., & Hopkins, D. 1991.The Empowered School:The Management and Practice of Development
Planning. London: Cassell Educational Limited. https://doi.org/10.1080/0924345930040305
Hilton, S. R., & Johnstone, N. 2013. The IFRS transition and accounting education: A Canadian perspective post-transition. Issues in Accounting Education, 28(2), 253–261. https://doi.org/10.2308/iace-50366
Hodgdon, C., Hughes, S. B., & Street, D. L. 2011. Framework-based Teaching of IFRS Judgements,
(December 2014), 37–41. https://doi.org/10.1080/09639284.2011.589587
Howieson, B. 2003. Accounting practice in the new millennium : is accounting education ready to meet the challenge? (Vol. 35). https://doi.org/10.1016/S0890-8389(03)00004-0
IFRS. 2019. IFRS in your pocket 2019. Deloitte.
Jackling, B., Lange, P. A. De, & Natoli, R. 2013. Transitioning to IFRS in Australian Classrooms: Impact on Teaching Approaches, 28(2), 263–275. https://doi.org/10.2308/iace-50358
KPMG. 2011. KPMG-AAA2011Survey, viewed12March2013,
Kutluk, F. A., Donmez, A., Utku, B. D., & Erdogan, M. 2012. Expectation of Accounting Professionals From Accounting Education: An Antalya Research. Procedia - Social and Behavioral Sciences, 62, 418–423. https://doi.org/10.1016/j.sbspro.2012.09.068
Penuel, W. R., Fishman, B. J., Yamaguchi, R., & Gallagher, L. P. 2007. What Makes Professional Development Effective? Strategies That Foster Curriculum Implementation. American Educational Research Journal, 44. https://doi.org/10.3102/0002831207308221
Pintó, R., Couso, D., & Gutierrez, R. 2005. Using Research on Teachers ’ Transformations of Innovations to Inform Teacher Education. The Case of Energy Degradation. https://doi.org/10.1002/sce.20042
Porter, AC, Garet, MS, Desimone, LM & Birman, BF. 2003. ‘Providing effective professional development: lessons from the Eisenhower Program’, Science Educator, vol. 12, no. 1, pp. 23-40
Rebele, J. E. 2002. Accounting education’s uncertain environments : descriptions and implications for accounting programmes and accounting education research. Accounting Education, 11(October 2014), 37–41. https://doi.org/10.1080/09639280210153245
Rogan, J. M., & Grayson, D. J. 2003. Towards a theory of curriculum implementation with particular reference to science education in developing countries. International Journal of Science Education, 25(10), 1171–1204.
Singer, R. A. 2012. How to Integrate International. American Journal of Business Education, 5(3), 287–292.
Smylie,M.A.1997.FromBureaucraticControltoBuildingHumanCapital :TheImportanceofTeacherLearning in Education Reform. Arts Education Policy Review, 99. https://doi.org/10.1080/10632919709600769
Wolf, P & Hughes, JC. 2007. Curriculum development in higher education: faculty-driven processes and practices. Jossey-Bass Inc Pub, Wiley, United States
Yildiz, F., Durak, G. 2011. In the area of accounting education in universities BSNL Activity Expectations of Small and Medium-sized Enterprises. 49: 37-47