On the application of case method of accounting _1 -

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On the application of case method of accounting

Accounting the nature of the teaching discipline to be applied in case of teaching methods, teaching in the accounting application case teaching can enhance students practical skills. Accounting is a set of applications, practical and comprehensive courses in one. Teaching in accounting, applied science, organization of case teaching, teaching can get a multiplier effect, this should be an inevitable choice of accounting education. Case method is a controlled by teachers and students to participate as a subject, to start around the typical case of the special teaching methods. A typical example is a demonstration by analysis to enhance the students understanding and application of theoretical knowledge. The allow students to apply theoretical knowledge learned in accounting and financial management practices, to enhance the students find, analyze and solve practical problems of an accounting teaching methods. Accounting is a systematic and practical application of theory of both disciplines, accounting case teaching students to master a certain amount in the accounting theory, based on the analysis by the accounting case studies, students collect, process accounting information and access to accounting new knowledge, especially students for independent observation of the problem, analyze and solve problems. Therefore, teachers must be carefully prepared before teaching, accounting-related cases of carefully selected, and conduct in-depth research and thinking in order to organize the accounting case teaching. Accounting Case teaching is reflected in the quality of education as the core of teaching philosophy, which enables the development of theoretical knowledge and the ability to combine the students from passive recipients of knowledge into active knowledge exploration; Accounting Case teaching is to achieve the purpose of accounting teaching complete accounting the task of teaching scientific and effective teaching methods, can overcome the traditional teaching out students Gaofendineng after graduation, adaptive capacity, the problem of poor ability to work independently, to better meet the needs of modern society; Accounting Case teaching is a species of open teaching methods to students in analyzing and solving practical problems, contribute to the formation of independent learning, research study and exploratory learning atmosphere, accounting case study is to develop students awareness of innovation penetration ability of the power of innovation will help cultivate a sense of creativity, innovation, entrepreneurial spirit and innovation talent.
First, establish an effective learning organization is
case method of accounting students to learn and master in a certain basis of accounting theory, by analyzing the accounting case, students learned to apply the theoretical knowledge in the accounting of the Accounting Case prepared by a representative, first of all accounting students should be goal-oriented training, a clear case of accounting teaching in the accounting profession teaching position, good case selection and design of accounting work. In the process of case teaching Case teaching programs to ensure the effective implementation of the need for a new learning organization, dozens of people living under one roof rather than lectures. Case of teaching, learning organization as a basic case study group is both to ensure the successful implementation of the organization, but also teaching training coordination skills, interpersonal and communication skills, language skills of an effective carrier. Use of case method can be students into groups so that students pay attention to the roles were reversed, so familiar with the various aspects of the specific operating procedures. Study group members can determine depending on the circumstances, to more than ten people is appropriate, so that it can operate autonomously, including consultations before class preparation, class discussion, the group's interpretation of ideas, after school study concluded. Implementation of the accounting case teaching, case teaching can not be considered to discuss the main, to think that organizations can loose some.
Second, well-designed case
case discussion of teachers to develop plans for collecting and collating the material selection of accounting cases, proficient case materials, the overall teaching goals around the course to teach the basic theories and methods of selection and preparation of case, design cases should be selected as the latest case in practice, the combination of theory and practice of implementing the principle of selection and preparation of the case should follow the typical process, novelty, applicability of the principle, the case should be the ease with students ability to adapt to the acceptance, to make room for students to think, to stimulate student creativity and initiative to improve the effectiveness of case teaching. Pay attention to the difficulty of cases, to guide students through the teaching of business accounting solve the problem of accounting to reflect the business case and comprehensive picture and analysis of the anatomy of effective way to solve this problem. Teachers before the implementation of case teaching, case study could concepts and intended to communicate with the students to repeatedly clear the students in the teaching process with the goal of proper behavior. Meanwhile, we should actively guide students to think in advance some of the problems of layout problems, imagine the discussion of classroom scenes and so on. In the case of teaching, the teacher's role is to guide and facilitator, whose role is to lead the whole process of case teaching. In the case discussion in order to control the various problems that may arise to guide case teaching course to achieve the desired results.
Third, teachers and students together to meet the
in the classroom to allow students to express their views, answer questions, so that students play a leading role in the classroom of the case by the detailed analysis of the information provided, heated discussion and even controversy. If the student's answer is better than the answers of teachers, teachers should be fully affirmed and amended his answer, the answer is often more than one, teachers do not directly reveal their views, to avoid the students to generate dependency, but should be focused on issues, to guide students further discussion. Teachers should make a brief summary of the case discussion, but the summary is not about the standard answer, but commented on the idea of analyzing the problem, methods and ways are correct. In class, teachers should ask students to write a recommendation or decision-making case simulation analysis to develop students writing skills, to achieve the purpose of improving the overall quality of students. Meanwhile, in the case of teacher evaluation report summarizes the accounting on the basis of the student teaching process in the case of specific performance, the performance of the discussions in the case objectively teaching the students academic performance of accounting for case evaluation, training students to think independently independent decision-making, encourage students to study hard and aggressive.
four cases of teaching students the ability to adapt to
passive acceptance of knowledge for students to psychological dependence, to arouse their enthusiasm for learning, teachers can choose the accounting cases in advance to students, require students to read the case, through access to information, knowledge of the case the design point of serious understanding of the issues raised and the prior cases have their own ideas. To be followed in the analysis and discussion of the principles of student-centered, self-motivate and inspire students to analyze the courage bold thinking. To enable the development of case teaching more in the case of the teaching process, the teacher's role is to Students in the class discussion into training thinking, analytical skills, decision-making ability, verbal ability, and good ability to learn the opinions of others laboratories. As students practice general lack of social background, the conditions permitting, the teacher can take students deep into the enterprise, case teaching in the field of accounting. To enhance perceptions of students, deepen their basic understanding of theory and basic methods.
Fifth, improve the comprehensive ability of teachers and quality teaching cases
accounting requires not only higher quality, but also for accounting teachers with rich theoretical knowledge and practical experience. First, we must continue to strengthen the teaching staff, teachers adjust the structure, the introduction of high-grade, highly educated people, absorbing those who have extensive experience in accounting, accounting practice by the department of successful people with outstanding achievements and school teachers to complete the course is to improve students ability to combine theory and practice, accounting for future work to lay a good, solid foundation in theory and practice. From accounting firms,[link widoczny dla zalogowanych], large enterprises have rich experience to hire accounting personnel to school part-time teachers. Secondly, we must regularly scheduled business sending teachers to training to increase their practical experience, improve practical skills. Finally, to develop teacher education programs, regular training of teachers to enable teachers to constantly update their knowledge, understanding the latest developments of the accounting discipline, the latest theoretical knowledge.

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