New Orientation of Undergraduate Accounting Talent Training in
Information Economy Era
Li Jie
Accounting Department of Wuchang University of Technology, Wuhan, Hubei, 430223, China
Keywords: Class Card Integration, School-Enterprise Cooperation, Three-dimensional Thinking, Goal-orientation.
Abstract: As the general trend of modern world, informatization is an important force of economic and social reform.
Meanwhile, it is mentioned in the national development strategy of information technology that application
of national information technology should been enhanced to train information talents. The work studies the
problem in college accountants’ training. Meanwhile, we offer solutions to meet the requirements on
undergraduate accounting talents’ qualities and abilities in information economic era.
1 INTRODUCTION
It is mentioned in national information development
strategy that talents’ development should be based
on school education and focused on on-the-job
training. Meanwhile, basic education should be
combined with vocational one. The system, where
public service and business training complements
with each other, encourages professionals to master
information technology. Meanwhile, it also can
cultivate inter-disciplinary talents. Nowadays,
accounting talents training in national colleges
include combining work with study, goal-orientation,
school-enterprise cooperation and class card
integration.
2 PRESENT SITUATION OF
TALENTS TRAINING IN
UNDERGRADUATE
ACCOUNTING
2.1 Combining Work with Study
Policy of combining work with study derives from
the “part work and part study” in 1960s. The
solutions nowadays are to ensure studentsstudy and
work in colleges through the cooperation between
colleges and enterprises or students’ active choices.
Apart from studying, students spend one or two
months training in different positions. Then,
enterprises give advice after evaluation and students
are awarded with corresponding credits.
2.2 Goal-orientation
Through the understanding of the needs of
accounting talents in market, goal-orientation rebuild
training objectives, curriculum, practice and teaching
staff with reverse thinking. The orientation
emphasizes the deep investigation into market needs
of accountants and basic core abilities. Then, based
on position requirement, accountants in the frontline
are introduced through cooperation between colleges
and enterprises. Thus, with technique cultivation as
the center and professional job as the orientation,
double type teachers are cultivated, and true financial
scenes are created for students. Finally, students
master a solid theoretical foundation and practical
experience.
2.3 Cooperation between Schools and
Enterprises
Cooperation between school and enterprise is
conducted on the background of increasing
employment pressure. It is a joint training between
schools and enterprises through order-oriented
cultivation. College teaching is based on the
feedbacks from enterprises with arrangements [4].
Meanwhile, the teaching emphasizes cultivation of
students’ practices. With the talents incubator bases
in colleges and equipments and fields in enterprises,
students learn while practicing. Thus, it cuts down
costs and cultivates the right talents.
190
190
Jie L.
New Orientation of Undergraduate Accounting Talent Training in Information Economy Era.
DOI: 10.5220/0006021901900193
In Proceedings of the Information Science and Management Engineering III (ISME 2015), pages 190-193
ISBN: 978-989-758-163-2
Copyright
c
2015 by SCITEPRESS Science and Technology Publications, Lda. All rights reserved
2.4 Class Card Integration
Considering national definition of accountants’
professional standard, class card integration
integrates the requirements of knowledge, abilities
and qualities with basic accounting and core classes
teaching. Meanwhile, class card integration
combines examination certificate with course
syllabus outline. The outline is drafted on the
examination of national certificated public
accountant, accounting qualification and
qualification. Thus, the class card integration system
is formed with the combination of accounting and
other financial abilities. Moreover, teaching is
seamlessly connected with professional abilities.
3 EXISTING PROBLEMS IN
TRAINING OF COLLEGE
UNDERGRADUATE
ACCOUNTANTS
The above four accounting trainings are widely used
in different colleges and have got some results.
However, they have some limitations and problems.
3.1 Problems of Combining Work with
Study
Problem lies in the training of students’ hard work in
workshops. As they are all born after 1990s with
good living conditions, they are not so enthusiastic.
Moreover, they seldom work at home and have great
security risks. However, it is difficult for students to
find suitable accounting jobs. If students intern
independently, colleges cannot keep eyes on all of
them. Therefore, it is uncommon that everyone
checks official seals.
3.2 Goal-orientation
Problem lies in that: firstly, restricted by
investigation conditions, information about
accountants’ qualities and abilities are incorrect;
secondly, restricted by lack of teachers, there are
great difficulties in cultivating two-type teachers and
positioning professionals from the frontline of
teaching; thirdly, the development of labs cannot be
as quick as that of economy.
3.3 Cooperation between Colleges and
Enterprises
Problem lies in that: limited by existing conditions, it
is difficult to find the matching enterprise for
internship; meanwhile, it is also hard to maintain the
relationship and combine the internship with
teaching; if students are cultivated as order classes,
they will not easily adapt to other enterprises.
3.4 Class Card Integration
Although the integration thaws cards in the class,
exams of accounting certificates emphasize theories.
Meanwhile, the exams are not closely connected
with practical knowledge. Over-emphasis on training
students in exams will overlook the development of
other financial abilities.
4 QUALITY TALENTS AND
ABILITY REQUIREMENT IN
INFORMATION ECONOMY
ERA
I had the privilege to participate in the 2010 revision
of the national accounting classification of the
ceremony. I investigated into the quality and ability
requirement of accountants in six large enterprises,
with more than 20 small and medium-sized
enterprises and six accounting firms. The
requirement of enterprises includes professional
knowledge, professional techniques and overall
qualities. According to the recruitment of enterprises,
they emphasize more on professional techniques,
which mean practical abilities.
4.1 Requirement of Quality System
The general requirement of enterprises on the
accountings is : firstly, they should be familiar with
national financial policies, tax policies, legal systems
and financial system; secondly, they are required to
love and respect jobs, also they need to have a good
work ethic and meticulous style; thirdly, strong
working principles, enthusiasm and responsibilities
are demanded; fourthly, they should be well-
disciplined and good at team work, be friendly,
sincere and rigorous; fifth, they should finish daily
dispatch and communicate well.
4.2 Ability Requirement
There are different positions in accounting system
which each require unique abilities. For example, in
tax accountant jobs, it is required that professionals
master the latest tax information and operate on the
tax-related business under the revenue requirement.
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Meanwhile, they should prepare tax reports, report
and pay timely. They also need to conduct software
accounting on related economic business.
5 THREE-DIMENSIONAL
THINKING OF
UNDERGRADUATE
ACCOUNTING CULTIVATION
The specialized training in society is essentially a
management of “different strategy”. It means that
some aspects of the major are different and better
than others. Colleges are different in teachers,
students’ enrollment, software and hardware.
Therefore, the same pattern of thinking should not be
formed. Target training on students should start from
the other perspective. Based on the researches from
most of the schools, it is believed that the cultivation
should begin with the postgraduate entrance
examination (master in accounting) and certificate
examination. Meanwhile, attention should also be
attached to the improvement of three-dimensional
thinking with practical abilities. With strong
protecting solutions, not only the fame of college
accounting can be improved, but also
acknowledgements from students and parents can be
got. Moreover, it can also effectively enhance the
employment.
5.1 Cultivation of MPACC (Master of
Professional Accounting)
MPACC started to recruit fresh graduates in 2009,
and has recruited in large numbers since 2012. Now
it has become a hot profession. The exams include
first and second interviews. The accounting
postgraduate MPACC is a new degree based on the
needs of application-oriented, high level and high
quality talents in China. Compared with the
academic master degree, MPACC emphasizes more
on the developing of practical work skills. Students
get better prospects and developing space after going
through MPACC. Therefore, they cater more to the
needs of enterprises.
Considering the relatively poor math grades of
students in accounting, especially in some poor
colleges, they have congenital weakness facing
academic postgraduate entrance examination.
Review of advanced mathematics such as calculus in
math three, linear algebra will lead to considerable
difficulty. However, math in MPACC is mainly
elementary, which exams students’ abilities in
solving math problems with methods and minds.
Therefore, it is much easier. English is also much
easier in MPACC as English 2 is much easier than
English 1. Meanwhile, the guidance of information
economy era is focused on cultivating application
talents. MPACC caters to the role and it will be a
good idea.
Recently, enrollment plans in college
accountings continue to rise. In many colleges of
economy, the accounting has the largest number of
students at school. For the students in accounting, the
overall ratio of postgraduate enrollment is 3:3.1,
according to the basic requirements for the national
postgraduate entrance examination candidates to
enter second interview in 2013. Therefore, we should
be concerned about other cultivations when more
than 2/3 of the students have to find jobs.
5.2 Specialized Certificate Training
For accounting, a very complete exam system from
top to bottom has formed as it starts very early.
Nowadays, there are two test routes: one is through
the title; the other is the route of certificated public
accountants.
For students in colleges, they need to pass
accountant’s practice qualification exam before
attending accounting qualification examination
organized by ministry of finance. Students who want
to take the accountant’s practice qualification
examination need to pass three courses. The exam is
organized by provincial financial department and is
almost paperless. It is required that students pass
three courses on the first try. Meanwhile, students in
college who can take accounting qualifying exam
can only be granted junior accountant. They need to
take two courses and they will fail unless they get
more than 60 points in each exam at the same time.
According to the rules, students cannot take
certificated public accounting until they are in the
senior year. In the elementary period, they can apply
for 6 courses. They can choose the exam time as they
want. However, the course passed earliest cannot be
five years away from the one passed finally. Only
people who pass all the exams in the elementary
period (get over 60 points) can take comprehensive
stage of examination. Finally, they will not be
granted CPA certificate issued by Chinese Institute
of Certificated Public Accountants until they pass all
the two periods.
Judging from the enrollment now, accountant’s
practice exam and junior title exams are both in line
with the actual study of students and organization’s
personnel needs. Meanwhile, exam of certificated
public accounting helps the development of students
a lot. Classes of college accounting can be based on
titles and choose knowledge of certificated public
accounting as the extension.
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5.3 Deepening of Cooperation between
Colleges and Enterprises and
Strengthening Development of
Students’ Practical Abilities
Nowadays, teaching in theory, which over pursues
complete knowledge and is far from practices, is
mainly found in college accounting. The causes
come both from the major setting and teachers
lacking in practical experiences. However, teaching
of training courses is centered on professional
practical activities. Thus, it is aimed at students’
mastering techniques and puts students initiative
into full play. Moreover, it integrates knowledge,
techniques with attitudes, which compensates for the
shortcomings of theory teaching. Thus, we should
integrate the advantages of the both while centering
on the learning conditions. Then, the implementation
of training course teaching is conducted through
three stages in the professional curriculum system.
The first stage is to reorganize the teaching plan.
Thus, the system that theory is mutually compatible
with practice teaching is formed. The second stage is
to have focused practical training on students, which
makes them master the curriculum or practical skills.
The third stage is the comprehensive internship stage
which makes students master professional skills
through intensive internship in enterprises. Thus,
students’ comprehensive thinking and problem-
solving skills are cultivated. Practical work is
connected seamless. Moreover, professionals from
the frontline of enterprises can be invited with the
adjustment of daily teaching time. Meanwhile, full-
time teachers will assist them in case that the
professionals do not have enough teaching
experience. Thus, students can learn practical
knowledge and teachers can exercise practical
abilities. Experts from frontline of enterprises will be
more skilled and teach practical skills better during
guidance. Moreover, they will form excellent
professional qualities. It is just like in real work that
one by one makes better results.
The leading materials and documents referred to
in practical training are the guarantee of quality. The
contents focused on practical skills can be finished
with enterprise experts. Meanwhile, the drafts of
documents should follow progressive and simulation
principle. Thus, it caters to students’ understanding
and reflects the requirement of accounting practice
knowledge. Higher perceptual understandings make
practice training work better.
The information economy era urges us to rethink
about cultivation of traditional accounting talents.
Meanwhile, requirement of accounting’s qualities
and abilities proves that the cultivation of application
talents is the direction of education. Thus, it is the
new idea to improve students’ practical abilities with
the three dimensional cultivation through the
deepening integration of MPACC, certificate training
and enterprises.
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and Accounting.
Liu Haiyan, 2013.8:111-112. Teaching mode of creative
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Research Guide.
Zhao Shunti, 2011.4:134-136. Creative research on the
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