首页|会计知识类型与会计教学方法——一项基于"中级财务会计Ⅰ"期末考试的实证研究

会计知识类型与会计教学方法——一项基于"中级财务会计Ⅰ"期末考试的实证研究

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为了有效传递会计知识,提高会计教学效果,培养"新文科"背景下的财经人才,本文通过理论分析和实证检验,研究了会计的知识类型与教学方法问题.隐性知识的特点决定了掌握会计知识需要加强实践,因此教授会计知识需要借鉴理工科知识的教学方法,并且需要培养学生终生学习的习惯.未来的教学研究工作中,需要进一步探索和改善教学方法,继续深入研究这一问题.
Classification of Accounting Knowledge and Means of Accounting Pedagogy Evidence from "Final Examination of Intermediate Financial Accounting Ⅰ"
By theoretical analysis and empirical test,this paper stud-ies the relationship between classification of accounting knowledge and means of accounting pedagogy.The characteristics of tacit knowledge deter-mine that practice should be an effective method in learning accounting,therefore,it is necessary for us to learn more from means of teaching sci-ence and technology,and also necessary to develop habit of lifelong learn-ing,particularly in this new development stage.This paper broadens the re-search path,extends the research chain,and enriches the research idea of the existing literature.We will explore and improve means of accounting pedagogy,and continue studying this issue deeply in the future.

KnowledgeAccountingTeaching

王志伟

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上海立信会计金融学院会计学院

知识类型 认知层次 教学方法

2022

财经高教研究
上海财经大学

财经高教研究

ISSN:
年,卷(期):2022.7(1)
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