MPAcc管理会计课程的三重目标与实现路径-《集美大学学报（教育科学版）》

文章信息/Info

Title:: “Preaching, Teaching , Solving puzzles”——The Triple Objectives of MPAcc Management Accounting Course

Author(s):: ZHU Ai-ping; School of Finance and Economics, Jimei University, Xiamen 361021,China)

Keywords:: objectives of management accounting course ; preaching; teaching; solving doubts

摘要:: 专业课程目标是实现培养方案目标的路径和具体化。管理会计课程目标可以概括为“传道”——思政教育、“授业”——传授专业知识、“解惑”——教学模式和教学方法的适用。通过每章节思政元素的融入，将嘉庚精神和职业道德守则通过案例讨论和角色扮演沉浸于管理会计专业课教学之中，以实现课程第一重目标“传道”；模块化的课程内容设置和基于“能力框架”为核心的课程内容建设有助于实现第二重课程目标“授业”；PAD教学模式和OBE教育理念的应用保证了课程目标的协同实现。

Abstract:: The objectives of professional courses are the paths and specifications to achieve the objectives of Training Program. The objectives of management accounting course can be summarized as “Preaching”-civic and political education, “Teaching”-teaching professional knowledge, “Solving Puzzles”- the application of teaching mode and teaching methods. Through the integration of Civic and Political elements in each chapter, the spirit of Jiageng and the code of professional ethics are immersed in the teaching of Management Accounting professional courses through case discussions and role-playing, in order to achieve the first objective of the course-“preaching”; The modularized course contents and the construction of course content based on “competency framework” help to achieve the second objective of the course “Teaching”; the application of PAD teaching mode and OBE teaching concept ensures the synergistic achievement of the course objectives.