1.

Record Nr.

UNINA9910819031703321

Titolo

Accounting education for the 21st century : the global challenges / / edited by Jane O. Burns and Belverd E. Needles, Jr

Pubbl/distr/stampa

Kidlington, England : , : Pergamon, , 1994

©1994

ISBN

1-4832-9924-4

Edizione

[First edition.]

Descrizione fisica

1 online resource (516 p.)

Disciplina

657.071073

657/.071/073

Soggetti

Accounting - Study and teaching

Comparative accounting

Curriculum planning

Twenty-first century

Lingua di pubblicazione

Inglese

Formato

Materiale a stampa

Livello bibliografico

Monografia

Note generali

Description based upon print version of record.

Nota di bibliografia

Includes bibliographical references.

Nota di contenuto

Front Cover; Accounting Education for the 21st Century: The Global Challenges; Copyright Page; Table of Contents; Introduction; Part I: Global Views of the Needs and Future of Accounting Education; Chapter 1. The Changing Face of the Profession - Green Ink Fortified by Vintage Wine; INTRODUCTION; A THEME: ""GREEN INK FORTIFIED BY VINTAGE WINE ""; THE RELEVANCE TO IFAC; STRATEGIC DIRECTIONS; BROADENING THE BASE OF THE PROFESSION; INFORMATION TECHNOLOGY; DEVELOPING NATIONS; CONCLUSION; Chapter 2. Global Challenges for Accounting Education; THE NEW HIGHER EDUCATION ENVIRONMENT

A STATEMENT OF THE STATE OF ACADEMIC ACCOUNTINGChapter 3. The Skills and Competencies of Accountants; DEVELOPING COMPETENCY-BASED STANDARDS; THE ROLE OF EDUCATORS; Part II: Accounting Education in China and Russia; Chapter 4. Accounting Education in China; HIGHER EDUCATION IN ACCOUNTING ,FINANCE AND ECONOMICS; SECONDARY VOCATIONAL EDUCATION AND ADULT EDUCATION; CONCLUSION; BIBLIOGRAPHY; Chapter 5. A Western Accountancy Programme for the People's Republic of China; PROJEC T



FRAMEWOR K; BACKGROUND; THE PARTICIPANTS; THE DEVELOPMENT OF THE PROJECT; THE MOVE TO OPEN LEARNING

EVALUATION OF THE PROJECT: SOME PROBLEMS ......AND THE BENEFITS; CONCLUSION; Chapter 6. Accounting Practices and Education in Russia and Other Republics of the C.I.S.; INTRODUCTION; THE SOCIOECONOMIC AND POLITICAL STRUCTURE AND CHANGES; A HISTORICAL SKETCH OF ACCOUNTING AND AUDITING IN THE FORMER SOVIET UNION; FINANCIAL ACCOUNTING , AUDITING, AND MANAGEMENT ACCOUNTING; COST AND MANAGEMENT ACCOUNTING; ACCOUNTING EDUCATION, RESEARCH AND DEVELOPMENT; CONCLUSION; Chapter 7. Accounting Education in Russia (Existing Approaches and Changes); Recent Developments in Accounting Education in Russia

INTRODUCTIONACCOUNTING REFORM IN THE NEW INDEPENDENT STATES; THE ACCOUNTING PROFESSION IN THE NEW INDEPENDENT STATES; ACCOUNTING EDUCATION IN THE NIS; RESPONSIBILITIES OF ACADEMIC ACCOUNTANTS INVOLVED IN PROGRAMMES TO ASSIST COUNTRIES IN TRANSITION; Chapter 8. Reform of Economic Systems and University Accounting Education in China; HISTORICAL REVIEW; SOME MAJOR BREAKTHROUGHS MADE IN ECONOMIC REFORM (1980-1991); SOME PRELIMINARY EXPERIENCE SGAINED IN ACCOUNTING EDUCATION REFORM AT XIAMEN UNIVERSITY; FUTURE OUTLOOK; Part III: Accounting Education in Developing Countries

Chapter 9. Developments in Indonesian AccountancyINTRODUCTION AND OUTLINE; A BRIEF HISTORY OF ACCOUNTANCY IN INDONESIA; THE INDONESIAN ACCOUNTANCY DEVELOPMENT PROJECT; INDONESIA'S EDUCATIONAL STRUCTURE AT THE ACADEMIC LEVEL; CONCLUSION; Chapter 10. Accounting Education in the Perspective of Economic Development in India: In Retrospect and Prospect; OBJECTIVES OF ACCOUNTING EDUCATION IN THE PERSPECTIVE OF ECONOMIC DEVELOPMENT; INTERNATIONAL ACCOUNTING INFLUENCES AND CHANGES; ACCOUNTING EDUCATION IN INDIA; ACCOUNTING EDUCATION IN THE PRE-INDEPENDENCE PERIOD - A BRIE FACCOUNT

DEVELOPMENTS OF ACCOUNTING EDUCATION: THE ROLE OF PROFESSIONAL INSTITUTES

Sommario/riassunto

Accounting practice, whether in business or government, is more dynamic, more complex, and addresses a wider array of issues than it did as little as five years ago. Significant and rapid social, political, technological and economic changes are taking place in the world economy and it is increasingly recognised that accountants in all countries play a key role in the process of economic development. Accounting education is undergoing a thorough review on a worldwide basis and major developments are taking place to produce quality accounting education that can keep pace with dramatic world cha