Review of the Initiatives of the Accounting Education Change Commission from the Perspective of Curriculum Orientation

從課程取向角度審視「會計教育改革委員會」改革建議

陳天佑(Theodore Tien-Yiu Chen)；霍秉坤(Ping-Kwan Fok)

課程取向 ； 「會計教育改革委員會」改革建議 ； 會計教育 ； curriculum orientation ； AECC initiatives ； accounting education

Pan-Pacific Management Review

16卷2期（2013 / 07 / 01）

133 - 161

英文

1989年，美國會計學會（American Accounting Association, AAA）和當時八大會計公司成「計教育改革委員會」（AECC）。整體而言，當時大學備受壓力，需要改變教育取向切合市需要。然而，探討會計學課程的研究仍然缺乏。本文主要從課程概念探討「會計教育改革委員會」的課程改革。首先，本文簡介「會計教育改革委員會」的會計教育改革。其次，建構一個從課程角度的分析框架，以檢視會計改革的八項建議。接著，運用框架深入分析會計教育改革的課程取向。最後，提出會計改革向前邁進的建議。簡單而言，本文的論點有三：一、學者值得從課程取向檢視會計改革課程；二，會計改革提出八項重要建議，在在顯示學術理性、認知過程、社會經濟效能為改革重點，因而展示此三類課程取向在改革扮演重要角色；三、除少數學者外，大部份都支持八項會計改革的立場。從課程視角審視，會計改革突顯學術理性、認知過程、社會經濟效能等三種課程取向。

In 1989, the American Accounting Association (AAA) and the then big-8 accounting firms formed the Accounting Education Change Commission (AECC). In general, universities were under pressure to alter their educational approaches to meet the demands of market. However, literature indicates that little research has been done on accounting curriculum development. This paper aims to discuss accounting education proposed by AECC from the curriculum perspective. First, this paper presents a brief account of accounting education reform initiated by AECC. Second, it constructs a theoretical framework pertaining to curriculum that is used to analyze the eight initiatives of AECC accounting reform. Then, it goes into an in-depth analysis for the accounting reform from the curriculum orientation perspective. Finally, this paper presents a brief conclusion for the way forward on accounting reform. In brief, this paper offers three observations: (a) It is worthwhile to view the accounting reform from the curriculum perspective, (b) the eight initiatives reflect three of the five curriculum orientations, namely academic rationalist, cognitive process and social and economic efficiency, in different degrees, and (c) with very few exceptions, scholars are of the view that all positions adopted of the eight initiatives are highly supportable. Viewing from curriculum perspectives, the initiatives show academic rationalist, cognitive process and social and economic efficiency orientations.

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