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Five educational characteristics of accounting major in Australian universities
The accounting education in Australian universities is mature, full of vigor and vitality, and has trained many outstanding accounting talents for Australia. The accounting teaching methods in Australian universities are rich and colorful, which can fully arouse students' enthusiasm and initiative in learning, make students diligent in thinking and good at doing things, give full play to students' innovative ability and cultivate students' ability to integrate theory with practice. The characteristics of accounting education in Australian universities can be fully manifested in the following aspects:

1, modern teaching environment

In teaching, make full use of modern electronic equipment, multimedia equipment and the Internet to explain and demonstrate, and make extensive use of network information and multimedia means, so that course outlines, questions and discussions can be conducted online. Teachers provide students with the information and help they need to study through the Internet.

2. Clarify the teaching purpose and concept.

Accounting education in Australian universities has a very clear goal, which is to cultivate students' professional roles in social politics, economic environment and organizational system, so that students can understand their responsibilities and rights in their future careers. This is clearly stated in the teaching objectives of Australian universities. For example, it is emphasized to cultivate students with the following attitudes, so that they are eager to continuously develop and create knowledge; Willing to start and participate in change; Pay attention to facts, correctness, honesty and moral standards in personal and professional life; Take responsibility, obligation and claim rights; Appreciate yourself and other cultural customs. In addition, it emphasizes cultivating students' following abilities: "having the ability to continue learning and increase knowledge, rigorous analytical ability and creativity;" Have complete and extensive subject knowledge; Clear communication and fluent writing; Have the ability of teamwork; Ability to solve problems and make decisions; Self-confident and able to clearly state their views; Logical reasoning, distinguishing facts from opinions. "For accounting students, the above goals and concepts are consistent with the CPA professional requirements of Australia and ICAA. They always follow the above aims and objectives in all aspects of teaching activities.

3. Various closely related teaching activities.

Accounting teaching activities in Australian universities are diverse. Course is the main teaching method for accounting undergraduates, and its teaching activities are generally composed of four modes, including lectures, counseling questions, workshop questions and computer practice. These four aspects complement each other and influence each other. There are two teaching methods for graduate students: course study and research, and the main teaching activities are generally seminars and demonstrations. The teaching method of doctoral students follows the traditional British teaching method, that is, research-oriented (in recent years, the course learning method has also increased), and there is a doctoral meeting once a week to introduce their respective learning and research in a period of time. In teaching (even undergraduate accounting teaching), the accountants, members of certified public accountants and accounting experts of enterprises are invited to give lectures on important issues or contents involved in the course at any time in combination with the actual situation. Because it is taught in class, it is not only vivid and practical, but also theoretical and logical, with good results. Here is an introduction to accounting teaching activities in Australia.

"Subject Plan": This is the necessary teaching arrangement and plan for teachers and students. Before the start of each semester, teachers should issue a "course plan" to all students, including learning requirements and grading standards, course contents, teaching arrangements, learning methods, question and answer time and reference materials, among which the most distinctive thing is to introduce learning methods or provide learning guidance, and explain to students how to arrange and manage their own learning so that they can successfully complete the course. Although the learning content and learning requirements of each course are different, the wording of each teacher's "course plan" is full of encouragement and support to help students build their confidence and enthusiasm for learning.

Teaching: "teaching" is one of the modules of teaching activities, and its function is to teach theoretical and technical problems and their internal relations in the course; At the same time, it also explains the key issues involved in textbooks, required reading materials and cases, and makes corresponding evaluations; Sometimes video clips or various materials in the media will be played to supplement theoretical or practical technical problems. The outline of Teaching can be downloaded online; Nevertheless, it still emphasizes students' active learning, including taking notes and taking notes, and combining teaching content with other learning materials. "Teaching" embodies the "teaching" in teaching and learning, focusing on teachers' teaching.

Group discussion and counseling: this is the second module of teaching activities and a compulsory project for students. Generally, the number of participants does not exceed 20. Its purpose is to help students learn in an interactive environment (with tutors and classmates). It is a kind of "two-way communication" teaching activity, which emphasizes sharing ideas, discussing problems and promoting mutual understanding. According to the progress and content of the lecture, arrange the questions and activities discussed by the group every week, and upload these questions and activities to the website or list them in the table of "Course Plan". Students must complete all the questions before the class of "Group Discussion and Counseling" and prepare an answer for these questions, which will be discussed in the class of "Group Discussion and Counseling" on time. During the discussion, students should not only express their views, but also ask questions from other students and answer questions from teachers and other students. Teachers are also involved in discussing, explaining and correcting wrong ideas. Generally speaking, discussions are often conducted in the form of "class discussion and demonstration", which will be introduced in the fourth part. Compared with the above-mentioned "teaching" mode, "group discussion counseling" emphasizes "learning" in teaching and learning. Teachers (tutors) not only explain related problems in class, but also mainly guide students to discuss what they have learned and explain and comment.

Classroom practice and guidance: this is the third module of teaching activities, and its purpose is to help students complete their homework, so as to master the analysis and application methods of accounting technology. Under the guidance of two or three teachers (tutors), students answer corresponding questions and finish their homework. The content of "Classroom Practice and Counseling" is mainly based on the exercises in the textbook. In addition, there are some questions that cite previous questions or are selected from the company's annual reports that are widely concerned by the media. Students finish their homework in "classroom practice and guidance", and teachers can answer students' questions at any time in this process to help students solve their doubts in homework or practice.

4. Teaching methods that emphasize ability training and self-responsibility.

The main characteristics of accounting teaching in Australian universities are: paying attention to learning and cultivating ability, which is also prominently reflected in its teaching methods, mainly: requiring students to write papers, submit case study reports, and conduct classroom discussions and demonstrations. In addition, students are required to be responsible for their own learning. The content is as follows:

Thesis: Emphasizing the ability of students (whether undergraduates, postgraduates or doctoral students) to write papers is a very remarkable feature of accounting education in Australian universities. Students must submit two or three papers in each grade, semester and course. Teachers will explain the writing methods, writing requirements, topics, formats, grading standards and so on to students in the "course plan".

Case analysis report: Case analysis method is widely used in teaching, which is another remarkable feature of accounting teaching methods in Australian universities. Case study is obviously composed of theoretical and technical issues, combined with the application of accounting theories or principles in the real world. Therefore, it can help students to have the ability of investigation, research, solution and decision-making, which is completely consistent with the teaching goals and objectives of Australian universities. Case studies are generally conducted in groups, requiring students to write a powerful, fully discussed and informative professional research report. In the "course plan", the teacher explained in detail the time arrangement and content of the case study, the requirements for writing the study and report, the report format and the grading standard. Generally speaking, the discussion of cases is also carried out in the "group discussion counseling class". After that, students need to submit research reports and research experiences.

Classroom discussion and demonstration: this is another major means of accounting teaching in Australian universities. The training it provides enables students to systematically and clearly state or explain issues that are openly discussed or studied. Through classroom discussion and demonstration, students can gain leadership skills and experience in discussion and demonstration, and further gain experience in conducting special research. The content of class discussion and demonstration is related to the teaching content, and the questions and related materials are put forward by the teacher in the "course plan" and uploaded to the webpage for students to choose and determine. The requirements of discussion and demonstration, methods and skills of discussion and demonstration, discussion and demonstration report and grading standard are also detailed in the Curriculum Plan. Generally speaking, class discussion and demonstration are conducted in the class of "group discussion and counseling".

R effective criticism: Reflective criticism (or "learning, research and demonstration experience") is to let students analyze and summarize their own learning experience, and explain how their own learning or research methods, teachers, tutors or other students can inspire and help them improve their learning attitude and learning style. At the same time, it is necessary to record their cognitive ability to the courses they have studied. Reflective comments generally need to be written once a week to accumulate analytical experience, including: which teaching activities and learning activities have "played a role" in students' learning, research, discussion and demonstration, and which have not; What actions have students taken to complete their studies, whether these actions are effective and why; And according to the requirements of school teaching and course learning, check to what extent they have achieved these requirements. In the "curriculum plan", teachers will put forward learning guides or methods, but whether the expected results can be achieved requires students to summarize and reflect on their own learning process. Only by combining students' reflective comments with teachers' learning guidance can we complete the whole process of teaching "output feedback"

5. Unique "learning and development services"

"Learning development" is the most distinctive service provided by Australian universities to cultivate and develop students' learning ability and research ability. This kind of "service" provides corresponding help and guidance for students' common problems in study or research, and complements the mastery and training of all the methods and skills involved in the above contents. Typically, the following "services" are provided:

How to learn: introduce learning methods and skills; How to conduct research: introduce the modes and methods of academic research and provide detailed guidance; How to write academic papers: explain how to think critically and tell the genre, structure and writing method of academic papers; How to discuss and demonstrate: explain the skills of discussion and demonstration; How to develop me: I explain how to use computer programs to develop papers, works or other work; How to take the exam: introduce the rules and skills of the exam; How to avoid plagiarism: explain how to quote and discuss legally through correct annotation methods when writing articles to prevent plagiarism.