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Chinese accountant competence study and university education reform

Huang, Yibo LU and Liu, Wanli (2013) BUSN68 20131
Department of Business Administration
Abstract
Chinese accounting standard experienced a change from rule based accounting standard to
principle accounting standard. Although it increase the accounting information quality in
certain degree, but the expansion of professional judgment space made the Chinese
accounting information quality still not high. This is mainly caused by accountant’s bad
performance. There is a gap between what is society needed and how does the accountant
perform. Schipper(2003) have said that the professional judgment can through educationto
improve.
The aim of this thesis is analysis how to improve the Chinese university accounting
education. The data collection was comprised the questionnaire and interview. The
questionnaire design is base on the... (More)
Chinese accounting standard experienced a change from rule based accounting standard to
principle accounting standard. Although it increase the accounting information quality in
certain degree, but the expansion of professional judgment space made the Chinese
accounting information quality still not high. This is mainly caused by accountant’s bad
performance. There is a gap between what is society needed and how does the accountant
perform. Schipper(2003) have said that the professional judgment can through educationto
improve.
The aim of this thesis is analysis how to improve the Chinese university accounting
education. The data collection was comprised the questionnaire and interview. The
questionnaire design is base on the professional accountant competency framework. The
interviews were based on survey result and as a supplement of survey result. The recipients
consist of teachers, students and CPA. Three CPA group leaders are contacted to obtain more
detailed information.
In the finding part, it highlights some importance competences or knowledge hasn’t been
covered by current university education. As professional accountants, they should meet the
requirement of professional accountant competency framework. But in China the students
were lack of practice ability, complexity knowledge, and diversity teaching model. This may
be the reason for why the average accountant quality is relatively low. In the end we hope
this research will provide some basic for Chinese future university education reform. (Less)
Please use this url to cite or link to this publication:
author
Huang, Yibo LU and Liu, Wanli
supervisor
organization
course
BUSN68 20131
year
type
H1 - Master's Degree (One Year)
subject
language
English
id
3799923
date added to LUP
2013-09-12 11:33:05
date last changed
2013-09-12 11:33:05
@misc{3799923,
  abstract     = {Chinese accounting standard experienced a change from rule based accounting standard to
principle accounting standard. Although it increase the accounting information quality in
certain degree, but the expansion of professional judgment space made the Chinese
accounting information quality still not high. This is mainly caused by accountant’s bad
performance. There is a gap between what is society needed and how does the accountant
perform. Schipper(2003) have said that the professional judgment can through educationto
improve.
The aim of this thesis is analysis how to improve the Chinese university accounting
education. The data collection was comprised the questionnaire and interview. The
questionnaire design is base on the professional accountant competency framework. The
interviews were based on survey result and as a supplement of survey result. The recipients
consist of teachers, students and CPA. Three CPA group leaders are contacted to obtain more
detailed information.
In the finding part, it highlights some importance competences or knowledge hasn’t been
covered by current university education. As professional accountants, they should meet the
requirement of professional accountant competency framework. But in China the students
were lack of practice ability, complexity knowledge, and diversity teaching model. This may
be the reason for why the average accountant quality is relatively low. In the end we hope
this research will provide some basic for Chinese future university education reform.},
  author       = {Huang, Yibo and Liu, Wanli},
  language     = {eng},
  note         = {Student Paper},
  title        = {Chinese accountant competence study and university education reform},
  year         = {2013},
}