Premium Essay

Comparison of Ms Accounting Program in China and Us

In:

Submitted By kobez
Words 1074
Pages 5
中美会计专业硕士课程体系的比较与思考
中文摘要
* 选题背景及目的
会计专业硕士学位在国外的发展已超过五十年,而在我国的发展方兴未艾。借鉴吸收发达国家的培养经验,对于完善我国会计专业硕士课程体系、提高人才培养质量具有十分重要的作用。
* 主要内容和观点
文章首先介绍了专业硕士学位及会计专业硕士的发展情况。然后,分别从中国和美国选取十所高校的会计专业硕士项目作为样本,从模块结构、培养方向、核心课程等方面做了比较全面的分析,尤其是比较了中美会计专业硕士的课程体系的差异,并对其成因进行分析。最后,为我国会计专业硕士的发展提出了一些建议,如:统一培养方向划分、明确培养目标等等。
* 主要贡献
本文的侧重点在会计专业硕士的课程体系,主要以对比的方式进行研究,并从差异分析中得出启示,希望能有助于我国会计硕士的发展。

关键词: 会计专业硕士,课程体系,比较

ABSTRACT
Background
The master of professional accounting program, shorted for MPAcc, is a new developing one in mainland China. It’s beneficial to learn from the same program in other countries, which has been successful in training professional accountants for decades.
Contents
Firstly the essay introduces the history and current situation of MPAcc in China and U.S. Then it selected several schools to study its master of accounting program. The programs in both China and American are researched and compared.
Contribution
This essay compares MPAcc curricula from twenty colleges in China and the United States. Some differences are found and analyzed. Finally suggestions are put forward to stimulate the program in China to achieve success.

Key words: Master of Professional Accounting, System of Accounting Courses, Comparison

目 录

一、引言 1 二、文献综述 1 三、专业硕士学位介绍 1 四、中美两国的会计专业硕士的发展历程及现状 2 五、中美会计专业硕士的课程体系情况对比 4 (一)样本选择 4 (二)模块结构 5 (三)培养方向 5 (四)补修课程 6 (五)核心课 6 (六)实践课 7 六、中美会计专业硕士课程体系对比结果及原因分析 7 (一)模块结构比较相似 7 (二)培养方向有较大不同 7 (三)对补修课程要求有较大不同 8 (四)核心课有一些差异 8 (五)实践课不同 9 七、启示与建议 9 (一)尽量统一培养方向的划分 9 (二)进一步明确培养目标 10 (三)开设并扩宽补修课程 10 (四)重视法律知识 10 (五)加强实践的质量 10 参考文献 12 致 谢 13

中美会计专业硕士课程体系的比较与思考 一、引言
随着出国留学的热潮,到美英等国的商学院学习会计硕士的人数日益增长,他们希望在发达国家接受先进的会计教育。我国的会计硕士专业学位(简称为MPAcc)从2004年开始招生,与发达国家相比,发展历程尚短,但从招生规模、社会认可度来说近几年得到了很大程度的提高。希望通过比较中国与美国的会计专业硕士项目,分析两国这个项目的课程体系上的不同,从中借鉴经验,促进我国会计硕士培养的完善。
二、文献综述

Similar Documents

Premium Essay

China and India

...2010 India and China: A study in comparison [pic] Neetika Chakraborty Roll number-818 Economics (H) Third Year Acknowledgment I would like to thank my third year teachers- Ms. Nandini Kumar and Mrs. Meeta Kumar for their superior reaching capabilities and constant support. They have always been there to answer every query and help me out with research material whenever I required it. This project would not have been possible without them. This project would also not have been possible without the vast amount of data which was made available through the database of the reserve bank of India and the central bank of the Republic of China. Furthermore, I am indebted to the huge quantity of information available on the internet which was an important part of my initial research. INDEX 1. Introduction 2. Political Evolution ❖ China ❖ India ❖ Drawing a comparison 3. International Trade ❖ China ❖ India ❖ Bilateral trade between India and China 4. Population Trends ❖ Drawing a comparison 5. Conclusion 6. Bibliography Introduction China’s and India’s rapid growth and economic policies, as well as their role in International trade and capital markets, have generated a large amount of interest and research. Much of the attention focuses on their growth prospects and on their faculty to influence global governance. Two salient characteristics of China and India are...

Words: 5871 - Pages: 24

Premium Essay

Colgate Report Press

...Contents Board of Directors Ten-year Highlights Notice Report of the Directors Corporate Governance Report Auditors’ Certificate on Corporate Governance Auditors’ Report to the Shareholders Balance Sheet Statement of Profit and Loss Cash Flow Statement Notes to the Financial Statements 2 3 4 11 15 22 24 28 29 30 32 1 Board of Directors Chairman Vice-Chairman Deputy Chairman Managing Director Whole-time Finance Director Whole-time Director M. V. Deoras R. A. Shah P. K. Ghosh P. Parameswaran (Ms.) P. E. Alton N. Ghate J. K. Setna V. S. Mehta Dr. I. Shahani (Ms.) N. Ghate P. Parameswaran (Ms.) P. E. Alton N. Ghate R. Rao (Ms.) S. Sen R. Subramanyam L. Wheeler A. Singh S. Menon (Ms.) M. Mehrotra R. A. Shah P. K. Ghosh J. K. Setna V. S. Mehta Dr. I. Shahani (Ms.) N. Ghate P. K. Ghosh P. Parameswaran (Ms.) J. K. Setna N. Ghate Crawford Bayley & Co. Price Waterhouse Chartered Accountants Colgate Research Centre, Main Street, Hiranandani Gardens, Powai, Mumbai 400 076. Plot No. B 14/10 MIDC, Waluj Industrial Area, Aurangabad 431 136. Plot No. 78, EPIP Phase I, Jharmajri, Baddi, District Solan, [H.P.] 174 103. Premises No. 44-617/11, Road No. 7, I.D.A., Nacharam, Hyderabad 500 076. Plot Nos.154, 158 & 160, Kundaim Industrial Estate, Kundaim, Goa 403 115. Company Secretary Management Committee Managing Director Finance Legal Marketing Customer Development R&D Manufacturing & Supply Chain Human Resources Customer Services & Logistics Supply Chain Director-Global Toothbrush...

Words: 24923 - Pages: 100

Premium Essay

Accounting for Ngo in Bangladesh

...and planning, while NGOs have grown dramatically, but it ostensibly fails to fill this gap. There are more and bigger NGOs here than in any other country of equivalent size. Here, NGOs have mainly functioned to service the needs of the landless, usually assisted by foreign donor funding as a counterpoint to the state's efforts. Besides all these, in the field of NGO, Financial Reporting process and application of accounting is disgraceful. NGOs in Bangladesh have increasingly become subject to question and criticism from the government, political parties, intellectuals and the public in genus for misuse of funds, gender discrimination, and nepotism. Absence of proper guidelines in preparing financial statements and reports makes it more complex. The government of Bangladesh doesn’t have any unique rules for preparing the financial reports. In this report we will discuss about the financial reporting and Accounting system of NGOs and hopefully, the analysis and discussion of reporting systems will give guidance and support to the NGOs about the generation of accounting systems and reporting procedure, and to maintain a transparent system of utilizing grants. 1.2 Statement...

Words: 8816 - Pages: 36

Premium Essay

Test

...Slide 1 Email: jkanglim@unimelb.edu.au Office: Room 1110 Redmond Barry Building Website: http://jeromyanglim.googlepages.com/ Appointments: For appointments regarding course or with the application of statistics to your thesis, just send me an email Cluster Analysis & Factor Analysis 325-711 Research Methods 2007 Lecturer: Jeromy Anglim “Of particular concern is the fairly routine use of a variation of exploratory factor analysis wherein the researcher uses principal components analysis (PCA), retains components with eigenvalues greater than 1 and uses varimax rotation, a bundle of procedures affectionately termed “Little Jiffy” …” Preacher, K. J., MacCallum, R. C. (2003). Repairing Tom Swift's Electric Factor Analysis Machine. Understanding Statistics, 2(1), 13-43. DECRIPTION: This session will first introduce students to factor analysis techniques including common factor analysis and principal components analysis. A factor analysis is a data reduction technique to summarize a number of original variables into a smaller set of composite dimensions, or factors. It is an important step in scale development and can be used to demonstrate construct validity of scale items. We will then move onto cluster analysis techniques. Cluster analysis groups individuals or objects into clusters so that objects in the same cluster are homogeneous and there is heterogeneity across clusters. This technique is often used to segment the data into similar, natural, groupings. For both analytical...

Words: 10031 - Pages: 41

Free Essay

A Case Study on Olx

...BENCHMARKING AT XEROX    Report submitted in partial fulfillment of the requirement for the Operations Management II Course       PGDM Under the Supervision of Ms. Sanjita Jaipuria By Group R To   Rajiv Gandhi Indian Institute of Management Mayurbhanj Complex, Nongthymmai, Shillong – 793 014  Nov. 2014     TABLE OF CONTENT Topics Page No. List of Figures……………………………………….................................. 5 List of Tables………………………………………................................... 6 Glossary…………………………………………………………..………. 7 Case……………………………………………………………………….. 8 Annexure 1 …………………………………………………….…………. 11 Annexure 2 ……………………………………………………………….. 12 Annexure 3………………………………………………..……………… 14 Annexure 4………………………………………………..……………… 15 Abstract We have used the Xerox methodology for benchmarking, with some slight modifications that place more emphasis on the planning and analysis phases which are thought to be more relevant to the stage of Total Quality Management. Benchmarking is defined as either internal or external, i.e. competitive, generic, or functional, and we can apply the Xerox methodology to both. We found internal benchmarking very useful initially as it enabled familiarization with the benchmarking process throughout the company and encouraged cross functional communication. It also enable people to make their benchmarking errors within the company. The external benchmarking has been mainly competitive and generic. Much of the benchmarking...

Words: 3399 - Pages: 14

Free Essay

Staples

...and the Industry………………………………... 7 Five Forces Model……………………………………………………………………….. 9 Rivalry among Existing Firms……………………………………………………….. 9 Threat of New Entrants……………………………………………………………….. 15 Threat of Substitute Products………………………………………………………. 17 Bargaining Power of Buyers………………………………………………………... 17 Bargaining Power of Suppliers…………………………………………………..... 18 Classifying the Industry………………………………………………………………. 18 Key Success Factors……………………………………………………………………. 19 Competitive Advantage Analysis………………………………………………….. 19 Accounting Analysis………………………………………………………. 25 Key Accounting Policies………………………………………………………………. 25 Accounting Flexibility………………………………………………………………….. 26 Evaluation of Actual Accounting Strategy……………………………………… 29 Quality of Disclosure…………………………………………………………………… 30 Screening Ratio Analysis….…………………………………………………………. 33 Revenue Diagnostics………………………………………………………………….. 34 Expense Diagnostics…………………………………………………………………… 37 Potential “Red Flags”………………………………………………………………….. 39 Undo Accounting Distortions……………………………………………………….. 41 Ratio Analysis………………………………………………………………. 44 Liquidity Ratio……………………………………………………………………………. 44 Profitability Ratio……………………………………………………………………….. 56 Capital Structure Ratio……………………………………………………………….. 66 SGR & IGR………………………………………………………………………………… 71 Financial Statement Forecasting……………………………………… 72 Income Statement……………………………………………………………………… 72 Balance Sheet……………………………………………………………………………. 77 Statement of Cash Flows……………………………………………………………. 80 Analysis of Evaluations…………………………………………………...

Words: 32047 - Pages: 129

Premium Essay

Marketing

...January 26, 2012 Dear Shareholders: You are cordially invited to attend the Starbucks Corporation 2012 Annual Meeting of Shareholders on March 21, 2012 at 10:00 a.m. (Pacific Time). The meeting will be held at Marion Oliver McCaw Hall at the Seattle Center, located on Mercer Street, between Third and Fourth Avenues, in Seattle, Washington. Directions to McCaw Hall and transportation information appear on the back cover of the notice of annual meeting and proxy statement. Under the Securities and Exchange Commission rules that allow companies to furnish proxy materials to shareholders over the Internet, Starbucks has elected to deliver our proxy materials to the majority of our shareholders over the Internet. This delivery process allows us to provide shareholders with the information they need, while at the same time conserving natural resources and lowering the cost of delivery. On January 26, 2012, we mailed to our shareholders a Notice of Internet Availability of Proxy Materials (the “Notice”) containing instructions on how to access our proxy statement for our 2012 Annual Meeting of Shareholders and fiscal 2011 annual report to shareholders. The Notice also provides instructions on how to vote online or by telephone and includes instructions on how to receive a paper copy of the proxy materials by mail. The Notice will serve as an admission ticket for one shareholder to attend the 2012 Annual Meeting of Shareholders. On January 26, 2012, we also first mailed this proxy statement...

Words: 44081 - Pages: 177

Premium Essay

Comparative Financial Study of Top Three Two Wheeler Companies

...A PROJECT REPORT ON “COMPARITIVE FINANCIAL STUDY OF TOP THREE TWO WHEELER COMPANIES” FOR HEROHONDA, BAJAJAUTO, TVSMOTOR. SUBMITTED TO TILAK MAHARASHTRA UNIVERSITY IN PARTIAL FULFILLMENT OF 2 YEARS FULL TIME COURSE MASTER OF BUSINESS ADMINISTRATION (MBA) Submitted By: IRFANHUSEN BHORANIA (Batch 2008-10) Guided By: Prof.R.GANESHAN 1 MAHARASHTRA COSMOPOLITAN EDUCATION SOCIETY’S PAI INTERNATIONAL CENTRE FOR MANAGEMENT EXCELLENCE CAMP PUNE-411001 CERTIFICATE This is certify that BHORANIA IRFANHUSEN student of PAI international centre for management excellence, Maharashtra Cosmopolitan Education society, Pune has completed his field work report on the topic of COMPARATIVE FINANCIAL STUDY OF TOP THREE TWO WHEELER COMPANIES and has submitted the field work report in partial fulfillment of MBA of the college for the academic year 2008-2010. He has worked under our guidance and direction. The said report is based on bonafide information. Project guide name Prof. R Ganesan Designation Director 2 PAI INTERNATIONAL CENTRE FOR MANAGEMENT EXCELLENCE Maharashtra Cosmopolitan Education Society DECLARATION I hereby declare that the project titled “COMPARATIVE FINANCIAL STUDY OF TOP THREE TWO WHEELER COMPANIES” is an original piece of research work carried out by me under the guidance and supervision of Prof.R.GANESHAN. The information has been collected from genuine & authentic sources. The work has been submitted in partial fulfilment of the requirement...

Words: 8258 - Pages: 34

Free Essay

Factors That Affect in Choosing Hotel and Restaurant Course as Perceived by the Bshrm Students of Trinity University of Asia

...Vol. 7, No. 2. ISSN: 1473-8376 www.heacademy.ac.uk/johlste ACADEMIC PAPER Perceptions of hospitality and tourism students towards study motivations and preferences: a study of Hong Kong students Myong Jae Lee (mjlee@csupomona.edu) The Collins College of Hospitality Management, California State Polytechnic University 3801 West Temple Avenue, Pomona, CA91768, USA Samuel Seongseop Kim (sskim@sejong.ac.kr) Department of Hospitality and Tourism Management, Sejong University, Seoul, Korea Ada Lo (hmada@polyu.edu.hk) School of Hotel and Tourism Management, The Hong Kong Polytechnic University, Hung Hom, Kowloon, Hong Kong DOI:10.3794/johlste.72.178 ©Journal of Hospitality, Leisure, Sport and Tourism Education Abstract This study identifies reasons why college students in Hong Kong want to study hospitality and tourism management (HTM) and why they want to pursue HTM degrees abroad. It also aims to identify students’ preferred HTM study areas. An empirical study of a cohort of 384 HTM students was conducted to determine their motives for their choice of HTM. The results indicate that there were five motivational factors among HTM students: self-actualisation, job opportunity, field attractiveness, ease of study, and scholastic achievement. Detailed information on the motivational factors along with preferred overseas study destinations and HTM study areas are discussed. Keywords: Hospitality and tourism management (HTM); Study motivations; Study preferences ...

Words: 8653 - Pages: 35

Premium Essay

Business

...2010 % B/(W) change Company sales Franchise and license fees and income Total revenues Operating Profit Net Income – Yum! Brands, Inc. Diluted Earnings Per Common Share before Special Items Special Items Earnings Per Common Share (a) (a) $ 10,893 1,733 $ 12,626 $ $ $ $ $ 1,815 1,319 2.87 (0.13) 2.74 2,170 $ 9,783 1,560 11 11 11 3 14 14 NM 15 10 $ 11,343 $ $ $ $ $ 1,769 1,158 2.53 (0.15) 2.38 1,968 Reported Diluted Earnings Per Common Share Cash Flows Provided by Operating Activities (a) See page 23 of our 2011 Form 10-K for further discussion of Special Items. Contents Dear Partners..................................................................................... 1 China and A Whole Lot More .......................................................2–5 Improving US Brand Positions .................................................... 6-7 Core Strategies ...................................................................................... 8 Business Model...................................................................................... 9 Taking People With You ..................................................................... 10 ABOUT THE PAPER USED FOR THIS REPORT The inks used in the printing of this report contain an average of 25% - 35% vegetable oils from plant derivatives, a renewable resource. They replace petroleum based inks as an effort to also reduce volatile organic compounds (VOCs). The cover and first 14 pages of this report were...

Words: 103879 - Pages: 416

Premium Essay

H&M Company Profile

...H & M Hennes & Mauritz AB Company Profile Publication Date: 10 Jun 2011 www.datamonitor.com Europe, Middle East & Africa 119 Farringdon Road London EC1R 3DA United Kingdom t: +44 20 7551 9000 f: +44 20 7551 9090 e: euroinfo@datamonitor.com Americas 245 5th Avenue 4th Floor New York, NY 10016 USA t: +1 212 686 7400 f: +1 212 686 2626 e: usinfo@datamonitor.com Asia Pacific Level 46 2 Park Street Sydney, NSW 2000 Australia t: +61 2 8705 6900 f: +61 2 8088 7405 e: apinfo@datamonitor.com H & M Hennes & Mauritz AB ABOUT DATAMONITOR Datamonitor is a leading business information company specializing in industry analysis. Through its proprietary databases and wealth of expertise, Datamonitor provides clients with unbiased expert analysis and in depth forecasts for six industry sectors: Healthcare, Technology, Automotive, Energy, Consumer Markets, and Financial Services. The company also advises clients on the impact that new technology and eCommerce will have on their businesses. Datamonitor maintains its headquarters in London, and regional offices in New York, Frankfurt, and Hong Kong. The company serves the world's largest 5000 companies. Datamonitor's premium reports are based on primary research with industry panels and consumers. We gather information on market segmentation, market growth and pricing, competitors and products. Our experts then interpret this data to produce detailed forecasts and actionable recommendations, helping you create new business opportunities...

Words: 8313 - Pages: 34

Free Essay

Digital Banking

...actually employable. Even though India is poised to become the third largest economy in the world by 2050, out of all the graduates that pass out in an academic year, only 25% are suitable for getting inducted into the industry.” Jeffrey Fuller, Principal Advisor of Human Capital. There exists a huge gap between the skills that are required by the industry and what the Indian academic system produces. The objective of IIQF is to impart training to students in those skill-sets that are in demand in the industry and make them industry ready, or as we call them “The Street-Ready”. Certificate Program in Advanced Financial Modelling in Excel and VBA Certificate Program in Financial Modelling in Excel A course geared towards teaching the practical skills required for making a career in Investment Banking, Equity Research, M&A Specialist, Company Valuations, etc. This is a program where practicing Investment Bankers and Treasury Professionals teach the latest techniques and modeling skills that are used in the industry. This is a “hands-on” course, with extensive use of computers and...

Words: 17797 - Pages: 72

Premium Essay

Business

...NIKE, INC. ANNUAL REPORT ON FORM 10-K Table of Contents Page PART I ITEM 1. Business . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . General . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Products . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sales and Marketing . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . United States Market . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . International Markets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ....

Words: 57555 - Pages: 231

Premium Essay

Public Disclosure Authorized

...Public Disclosure Authorized ... ........ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~.- ..........~~ ~ ~ ~ ~ ~ ~~~~~~~~~~~~~~~~~~ ~ .... ~ ~ . :~ .......... ..... :. s~: ... - Public Disclosure Authorized a ........ ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~. ................. ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~ .... - ........ ........... _ - Public Disclosure Authorized .... .... ~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~~.... -,// ... ..... ...... 1 I ... . .... .. ..... I 9~~~~~~~... . . .. .. .. . .. A ~~ ~~~~...... Public Disclosure Authorized ..... The WorldBankis committed knowledgesharingwhichinvolvesnot only the Bank's to communities practiceand their partners,but the entire development of community. processof A knowledge management essentialto makesense out of and act upon the vast quantitiesof is information available today.Still in the earlystagesof implementation, knowledge management is expectedto changethe internaloperationof the WorldBankand transformthe organization's relationships with externalclients,partnersand stakeholders, becominga key way of doing businessin the 21stCentury. Giventhe speedof globalchangeand the value of learningfromongoingactivities, Urban the Development Divisionand GlobalUrbanPartnership the WorldBankare committed of to communicating resultsof the Bank'surbanworkto the development the communityas quickly and clearlyas possible. Towardthat end, this informalor...

Words: 17738 - Pages: 71

Free Essay

Lbxport

...Submission of Feasibility study of LobXprt. Dear Sir, We have the honor to state that My Project report is submitted to you for your kind supervision. Under shade of Feasibility Study we have collected data from various sources which were unknown to us in past but now we can realize the importance of a Project feasibility study and its implication in the present and future growth of one’s career. We would like to draw your attention that we are worked with our utmost sincerity to prepare this report. We, therefore, request you to kindly grant the feasibility study of “LobXprt”. Thanking you in anticipation. Sincerely yours Name Ismat Jahan Senjuti Md. Asim Shadab SK. Rajibul Hasan Mahamuda Akter Asaduzzaman Md.Hasan Imam ID 135 165 125 149 145 159 BBA, 7th Batch Section: B Dhaka City College. 3|Page Acknowledgement We are expressing gratitude to Almighty, the Merciful and the Benevolent Allah for his special kindness to give me the opportunity to complete this Feasibility Study successfully. As the very outset we extend our heartiest gratitude to Mr.Md. Shahinur Sobhan honorable faculty of B.B.A, Dhaka City College for his sincere advice, guidance and valuable suggestion in preparing this report. Throughout the tenure of the program we got enough co-operations, sympathy and patronize...

Words: 15565 - Pages: 63