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    Ju1.2005,Vo1.1,No.2(Monthly)JournalofModernAccountingandAuditing,ISSN1548-6583,USA ;SeveralTheoreticalProblemsConcerningPhDCandidate‟sEducation

    ;intheAreaofModernManagementAccounting

    ;XuyingYuXiamenUniversity

    ;Abstract:Thispaperconsistsoffiveparts:

    ;Partone:”ModemManagementAccountingHasBeenConfrontingwithSeriousCrises”pointsoutthat

    ;accompaniedbythemanagementsystemsshiftingfrommaterialbasistohuman(knowledge)basis,andthe1T

    ;developingrapidly,themanagementaccountants‟servicesthatcontinuetoremainatoriginallevelwoul

    dbecome

    ;nousefulverysoon.

    ;尸口

    rftwo:”PhDCandidates‟EducationWouldBeEssentialtoDevelopTheirDisciplines‟Scholarship”

    ;exploresthemainpeculiaritiesofPhDcandidates‟education,andwhythedevelopmentofPhDCandidates‟

    ;Creativethinkingshouldbepermeatedthroughthedoctoralprogramsfromthebeginningtotheend,soasto

    ;makethempossibletodeveloptheirdisciplines‟scholarship.

    ;Pnrtthree:TheQualityRequirementsofPhDCandidatesintheAreaofModernManagementAccounting”

    ;explainsindetailwhythedevelopmentofmanagementaccountingshouldshiftfromthequantitativeperspective

    ;tohumanisticperspectivesothatmanagementaccountantscanplayanimportantroleintheprocessof ;decisionmakingonthebasisofemployingtheircomprehensionthinkingthatisakindofhumanisticthinking.

    ;Thispaperviewsthisdirectionofdevelopmentisessentialtopromotemanagementaccountants‟self-im

    pendence

    ;andself-vitalityandtoeliminatetheircrisescitedaboveaswellinthenewhistoricalera. ;PartFour:”TheKeyPointsoftheDoctoralPrograminModemManagementAccounting”exploreshowto

    ;implementadoctoralprogramsuccessfullyinordertodevelopPhDCandidates‟CreativeThinking,carrying

    ;forwardacademicdemocracyemphasized.

    ;PartFive.?”Conclusion”pointsouthowthetopicsdiscussedinthispaperarelinkedupeachother,andwhy

    ;andhowthenewdevelopingtendencyofmanagementaccountingisessentialtomakethisdisciplinemore

    ;suitabletothedevelopmentofknowledgeeconomy.

    ;Keywords:eliteeducation;creativethinking;academicdemocracy;expertjudgment;comprehension

;thinking;humanisticperspectives

    ;1.ModernManagementAccountingHasBeenConfrontingwithSeriousCrises

    ;ThisarticlewassponsoredbythekeyresearchbaseoftheHumanities,MinistryofEducation,P.R.C.(ProjectNo.02JAZJD63oo7).

    ;“XuyingYu.currentlydistinguishedprofessorintheHumanities.PhDsupervisorandacademicguideofpostdoctoralfellowsifl

    ;ManagementAccounting,honomrydirectoroftheCenterforAccountingStudies,XiamenUniversity;advisor,theAccounting

    ;SocietyofChina;advisor,ChinaAccountingandFinanceResearchCenteroftheHongKongPolytechnicUniversity.Froml989to

    ;2001,hewasamemberoftheeditorialboardofthelnternationaIJournalofAccountingpublishedbytheCenterforlnternational

    ;EducationandResearchinAccounting.UniversityofIllinoisatUrbanaChampaign.Since1985,hella

    sbeeninvitedbytheNationa1

    ;AcademyofScienceintheUSandotherprestigiousoverseasinstitutionstopayacademicvisitstotheUS,Canada,Japan,France,

    ;BritainandAustraliatoattendinternationalconferencesandestablishcollaborations.Uptonow,hehaspublishedmorethan100

    ;Dapersandover30monographsandtextbooksinEconomics,ManagementScience,AccountingTheory,ManagementAccounting,

    ;

    ;Fin‟ance

    ;.etc.athomeandabroad.Tel:05922186754;Email:ljrl990@sohu.corn.

    ;

    ;SeveralTheoreticalProblemsConcerningPhDCandidate‟sEduca~onintheAreaofModernManagementAccounting

    ;Asknowntoall,managementaccountingisaspecializedinformationsystem,andthemainpartofthe ;decisionsupportsystemofanenterprise.Managementaccountant,asstaffofficerparticipatingintheprocessof

    ;organization‟sdecision—making,providesdecisionmakerwithconsultingservicesoastomakedeci

    sion.making

    ;moreeffectivelyandfruitfully,

    ;Underthemanagementdecisionmakingrootedinthemanagementonmaterialbasis,thedecisiongoalis

    ;requiredtoconformto”optimalcriteria”,whichdemandsthatmathematicaltechniquesshouldbeusedtofindout

    ;optimalsolutions.inordertosatisfytheserequirements,managementaccountantsworkinginthedecisionsupport

    ;systemnaturallyhavetocollect,classify,a~angescatteredeconomicvariablesandbringthemtogetherinto

    ;certainmathematicalmodelswhichsystematicallyreflecttheinternalconnectionsofrelatedvariablesinan

    ;accurateway.Managementaccountants,whoengageindecisionresearchfinallyputmathematicalmodelslinked

    ;withoptimaltechniques,andoperatethemjointlysoastofindtheoptimalquantitiesundercertainconditions.The

    ;optimalquantitiesderivedfromsuchprocedurescanbeconsideredasimportantbasisthatdecisionma

    kerscanbe

    ;usedtomakeoptimaldecisionaccordingly.‟

    ;Duringthelate20”Centur5thetheoreticalfrontiersofmodemmanagementaccountinghavegotrichand

    ;developedsignificantly,suchasresearchangleofviewsimultaneouslydevelopedinwardlookingmo

    redeeply,

    ;andoutwardlookingmorebroadly,indicatorsapplicationtakeslaggingindicatorsasitsmainpartsshiftedtotake

    ;leadingindicatorsasitsmainparts,performancemeasurementslayequalstressonquantitativeandqualitative

    ;(monetaryandnonmonetary)measures,andthecharacterofthesubjecttendstobemultidisciplines.

    ;Ontheotherhand.managementaccountantsasinformationprofessionalsprovideinformationservicesstill

    ;mainlyrelyingontheircomputationalskills.Thiskindofprofessionalservicesperformedbymanagement

    ;accountantswouldbeonlysuitableforthemanagementsystemonmaterialbasis.

    ;Butaccompaniedbythemanagementsystemsshiftingfrommaterialbasistohuman(knowledge)basis,and

    ;theinformationtechnologydevelopingrapidly,thenewemergingchallengesmakemanagementaccountant‟s

    ;originalcompetenceoutofdateandtumthemtobeofnosignificanceaccordingly.Nowadaysmany ;computer-literatepeoplecanbothrecorddataandcreateusefulreportsondemand.Whilespeciallydesigned

    ;softwarecanrecorddataonbusinesseventsandtransactionsasbyproductinrealtime.allroutineacc

    ounting

    ;servicescanbealreadysupplantedbyinformationtechnologynow.Thedescendingroleofaccountingserviceand

    ;therapidincreaseinnewtypesofinformationservicesbroughtthreatstothedestinyofexistingaccountants.If

    ;theywanttocontroltheirdestinieswithconfidence,theyshoulddotheirbesttomaketheircompetenceadaptable

    ;totheneedsofthenewemergingsocioeconomicconditions.

    ;2.PhDCandidates‟EducationWouldBeEssentialtoDevelopTheirDisciplines‟

    ;Scholarship

    ;Asweallknow,thetitleofPhDisthehighestacademicdegreeinbothWesternandEasternsocieties. ;ChinesephraseofPhDis”Bo—shi”.Itdenotestoascholarwiththedispositionofaphilosopher,athinkera

    ndan

    ;explorer.SoaPhDwouldbeanoutstandingtalentwithcreativethinkingandhighcomprehensivequalityanda

    ;personwhodevoteshimselfintocarryingforwardhisdisciplineandforgingaheadintothefuture. ;XuyingYu.TheModernRiseofHumanism

    ;ofFinanceandAccounting,2003(11).

;XuyingYu.TheMainPeculiarity

    ;FinanceandAccounting,2004(3).

    ;2

    ;andtheDevelopingTendencyofManagementAccounting,JournalofCommunication

    ;ofNewDevelopmentsofModernManagementAccounting,JournalofCommunicationof

    ;

    ;SeveralTheoreticalProblemsConcerningPhDCandidate‟sEducationintheAreaofModernManagem

    entAccounting

    ;CorrespondingtothequalityrequirementsofPhD,thePhDcandidates‟educationwouldlayemphasison

    ;thoughtprovokingconceptualworkthatmaybematerializedasfollows:

    ;2.1ImplementingBroadEducationRatherthanNarrowTechniqueTraining

    ;PhDsastheelitesofmodemsocieties,beartheresponsibilityforcontributionstosocialprogress.Sotheyare

    ;requiredtobecomeaforesightedpioneerofhighstanding.COrresponding1),‟thePhDCandidates‟learningshould

    ;focusonthefundamentalityandinterdisciplinarytopicsratherthantechnicalandproceduraltopicsinorderto

    ;broadentheiracademicinsight,andquickentheiracademicmaturityaswel1.Fhisisanimportantmeasureto

    ;educatethemtobecomecreativeproblemsolversthatwouldbebeneficialtotheirlifelongcareers.

    ;2.2ImplementingEliteEduc:ionRatherthanPopularizedEducation

    ;PhDsareonlyaminimalportionofwholepopulation.Theyarehighlyesteemedbythegeneralpublic.Inthe

    ;meanwhile,thepublicalsoshowmuchconsiderationfortheirhealthydevelopment.Consequently,theuniversities

    ;aretrustedwithheavytasksperformingdoctoralprogramssuccessfullytomeetsocialrequirements. ;Thedoctora1programs.asthematerializationoftheessenceofeliteeducation,shouldbeimplementedon ;basisofhardnessandstrictness,inordertoguaranteethefulfillmentofDoctor‟squalityrequirements.

    ;Thatmeans:

    ;(1)Theinstitutionsallowedtoofferdoctoralprogramsshouldbestrictlyselected.Firstofall,theinstitutions

    ;musthavehighqualityfaculty.Theyshouldhavemadesomeimportantachievementsintheiracademicfields,

    ;andshouldhavegainednationalwiderecognition.

    ;(2)Asetofcorrectlydesignedrulestoselectstrictlythesupervisorsfordoctoralprogramsareabsolutely ;necessary.Thesupervisorsofdoctoralcandidatesshouldbecarefullyandstrictlyselected.Becausetheyare

    ;directlyresponsibleforthequalityofdoctoralstudentsundertheirsupervision,theyshouldbeacademicpioneers

    ;intheirspecialtieswithuniversallyrecognizedreputation.Strictmeasuresalsoshouldbeadoptedtopreventany

    ;unqualifiedpeoplegrabbingsuchanimportantacademicpositionabnormally.

    ;(3)Implementationofarigoroussystemofadmissionexaminationandsubsequentmechanismofeliminating

;throughcompetitiontoensurePhDCandidates‟prominence.

    ;(4)Implementationofarigoroussystemofdissertationevaluation.

    ;2.3ImplementingCreativeEducationRatherthan”ReplicatingEducation”

    ;Asstatedbefore,PhDCandidates‟educationwouldbeessentialtodeveloptheirdisciplines‟scholarship.This

    ;academictaskrequiresthatdoctoralprogramsshouldblingallcandidatestothefrontiersoftheirdisciplinesto

    ;pursuefurtherstudies.Theirstudyactivitiesshouldjncludedeepgraspingtheessenceofsomenewlyemerging

    ;thoughtfultopicsaswellasbasicresearchmethodologies.Aboveall,ifPhDCandidatesarerequiredtohave

    ;outstandingtalentswithkeencreativecapacity,thedoctoralprogramshouldlaymajoremphasisonthedevelopment

    ;oftheircreativethinking,becausecreativecapacityiscomingfromcreativethinking.Thecreativethinkingdiffers

    ;from”replicating‟‟thinkinginthefollowingrespects:thecharacteristicsofthiskindofthinkingstyleincludesome

    ;distinctivedimensions,suchastosurpassnormality(notsticktoconvention),befullofindividuality(beorigina1),be

    ;creativity,andbeflexibility..‟Peoplewiththiskindofthinkingstylewouldbeabletogeneratefleshideasintheir

    ;learningprocess,andachieveinnovativeresearchresultsendlessly,soastomakethemcapableofmakingimpoaant

    ;contributionstothedevelopmentoftheirdisciplines‟scholarship.Incomparisonwiththiskindofthinkingstyle,a

    ;personwith”replicating”thinkingstylewillstayinrut,complywithconventionstrictly,andonlydoaseverybody

    ;XuyingYu.OnKnowledgeEconomyandTrainingofCreamTalentsEconomicIssuesinChina,1998(4) ;

    ;SeveralTheoreticalProblemsConcerningPhDCandidate‟sEducationintheAreaofModernManagementAccounting

    ;elsedoes.Thiskindofmanalreadybecomesamediocrepersonofnosignificanceatal1. ;Therefore,PhDCandidates‟educationshouldtakethedevelopmentofcandidates‟creativethinkingast

    he

    ;core,andgetitpermeatingthroughthedoctoralprogramfromthebegilmingtotheend.Thisisthemainroad

    ;leadingtoturnoutcreativetalentssuccessfully.

    ;2.4PhDCandidates‟EducationShouldPutImmediatePursuitstobeminimized

    ;Studyandresearchhavetobeproceededinanorderlyandgt‟adualway.Nobodycanachieveanimmediat

    e

    ;successinonestep.EspeciallythePhDCandidates,asthesocialelitescherishinghighambition,shouldstandon

    ;avantagepoint,haveafarsightedview,andsetuplongrangeobjectivesoftheircareers.So,theyshou

    ldnotseek

    ;anyimmediateresults(materialgainsinparticular).JustasanoldChinesesayinggoes:”Ittakestenyearstogrow

    ;trees,butahundredtorearpeople.”PhDCandidateswouldneverbeeagerforinstantsuccessesandquickprofits,

    ;sincesuchshortsightedbehaviorsshouldbeimpossibletoproduceanypositiveresults.CorrespOndingly,they

    ;wouldleadasimplelifewithminimizedworldlydesires,remaincalmandunhurriedtoapplythemselvestostudy

    ;andresearchwithgreatconcentrations,andcarryonthespiritof”takingtenyearstosharpenasword.”Thisisthe

    ;onlywaytomakethembecrownedwithsuccess.

    ;3.TheQualityRequirementsofPhDCandidatesintheAreaofModernManagement

    ;Accounting

    ;Asstatedabove,managementaccountingisaspecializedinformationsystem,andthemainpartofthe ;decisionsupportsystemofanenterprise.Managementaccountant,asstaffofficerpal‟ticipatioginthepro

    cessof

    ;organization‟sdecision—making,providesdecisionmakerwithconsultingservicesoastomakedeci

    sionmaking

    ;moreeffectivelyandfruitfully.

    ;Inrecentyears,withamoredynamicenvironmentandincreasedcompetition,organizationsmustbe ;reformedsothattheyareabletorespondquicklytoanyinternalorexternalchanges.Consequently,management

    ;accountingisalsoconfrontingwithreformationandpromotion.

    ;Inordertocreatemeaningfulanalysisofdecisionalternatives,managementaccountingshouldbestrategically

    ;oriented,becauseamanagementaccountingsystemthatsupportscompanystrategycreatesvalueandthisorientation

    ;isalsoessentialtomakethissystemfullofvigorandvitality,Butanystrategyisneveratechnicalorprocedural

    ;matter,strategicthinkingshouldplayaforemostroleinit.So,theformationanddevelopmentofstrategicthinking

    ;shouldbeconsideredastheprerequisitetogetmanagementaccountingstrategicallyoriented.Inmodemtimes,the

    ;strategicthinkingthatcanhavekeeninsightintoastormyworldsituationwouldbecreativeratherthan”replicating”

    ;thinking.Asstatedabove,originalityandflexibilityarethemainpeculiaritiesofcreativethinking.Thesecharacters

    ;areessentialtoanybodywhoparticipatesinstrategyresearch,Managementaccountants,asthestaffmembers

    ;workinginthedecisionsupportsystemofanorganization,wouldtakecreativecapacityderivedfromcreative

    ;thinkingastheirbasicquality.ItisalsotrueofPhDCandidatesintheareaofmanagementaccounting. ;Moreconcretely,creativethinkingbelongstohumanisticthinking.Humanisticthinkingisalsocalled ;i~ationalthinking,mainlyincludingthinkinginimagesandinspirationthinking,”Speculativequalifica

tion‟‟isthe

    ;mainpeculiarityofthismodeofthinking,.Thefactthatthepromotionofmanagementaccountants‟unique

    ;XuyingYu.BrieflyExpoundingtheApplicationoftheArtoJWai‟

    ,),SunZitoStrategicManagementAccounting,Accounting

    ;Research,1997(12).

    ;XuyingYu.ThePeculiarityofCommercialIxmnofnoblecharacter,endeavortopractiseMencius‟instruction:”Tobe

    ;abovethepowerofrichesandhonorstomakedissipated,ofpovertyandmeanconditiontomakeswervefrom

    ;principle.andofpowerandforcetomakebend——thesecharacteristicsconstitutethegreatman.”.Inthe

    real

    ;world,everyoneshouldneverattachoneselftotherichandtheinfluential,nex,erseizeeverychancetogam

    ;advantagesbytrickery.Otherwise,amisstepmaybecomeasourceofeternalregret. ;Secondreinforcingthecultivationofthepowerofunderstanding(comprehension)isalsoverynecessaryand

    ;important.Asstatedabove.”onehearsonepointandknowsallaboutasubject,‟‟aswellas”desiretohavethings

    ;donequicklypreventstheirbeingdonethoroughlN‟‟”togobeyondisasWl‟ongasfallshort.‟‟”difficultand

    ;easycompleteeach.‟‟”itisuponbadtortunethatgoodfortuneleans,upongooofortunethatbadfortune

    ;rests.”andsoon,

    ;arealltheexpressionofcomprehensionthinking.Theycanplaykeyrolesintheprocessof ;expertudgmenttomakeawisedecision.Thecultivationofcomprehensionthinkingcanabsorbthereal ;quintes:~encefromChineseexcellentculturalinheritance.Becausecomprehensionthinkingisakindofhumanistic

    ;thinking,atthisaspect,thereisaculturaltraditionwithadistantsourceandlongstreaminChina. ;5Con?

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