管理会计——全球一体化、技术驱动的商业时代课程中的后起之秀

IF 16.4 1区 化学 Q1 CHEMISTRY, MULTIDISCIPLINARY Accounts of Chemical Research Pub Date : 2023-07-28 DOI:10.2308/issues-2021-058
Roopa Venkatesh, Jennifer Riley, Susan W. Eldridge, R. Lawson, K. Church
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引用次数: 0

摘要

非凡的技术进步是改变会计行业地形和会计师角色的众多因素之一。管理会计师作为决策的战略合作伙伴,在这个不断变化的环境中从未如此重要。我们认为,最近推出的注册会计师进化模式课程留下了一个严重的差距,会计课程的重点是入门级会计师在公共实践。在本文中,我们解释了管理会计如何在会计课程中成为一颗冉冉升起的新星,展示了为什么需要它,并推荐了一个基于管理会计师协会管理会计能力框架的三课程模型。本文呼吁所有教育机构将必要的管理会计课程纳入数据分析,技术和公共会计需求的同等紧迫感。
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Management Accounting—A Rising Star in the Curriculum for a Globally Integrated, Technology-Driven Business Age
Extraordinary technological advances are one of many factors that have altered the topography of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision making, have never been more important in this changing landscape. We argue that the recently introduced CPA Evolution Model Curriculum leaves a serious gap in the accounting curriculum by focusing on entry-level accountants in public practice. In this paper, we explain how management accounting can be a rising star in the accounting curriculum, show why there is a need for it, and recommend a three-course model based on the Institute of Management Accountants Management Accounting Competency Framework. This paper is an appeal to all educational institutions to include the necessary courses in management accounting with an equal sense of urgency as data analytics, technology, and public accounting needs.
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来源期刊
Accounts of Chemical Research
Accounts of Chemical Research 化学-化学综合
CiteScore
31.40
自引率
1.10%
发文量
312
审稿时长
2 months
期刊介绍: Accounts of Chemical Research presents short, concise and critical articles offering easy-to-read overviews of basic research and applications in all areas of chemistry and biochemistry. These short reviews focus on research from the author’s own laboratory and are designed to teach the reader about a research project. In addition, Accounts of Chemical Research publishes commentaries that give an informed opinion on a current research problem. Special Issues online are devoted to a single topic of unusual activity and significance. Accounts of Chemical Research replaces the traditional article abstract with an article "Conspectus." These entries synopsize the research affording the reader a closer look at the content and significance of an article. Through this provision of a more detailed description of the article contents, the Conspectus enhances the article's discoverability by search engines and the exposure for the research.
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