Analysis of Investigation and Countermeasures on the Status Quo of

Analysis of Investigation and Countermeasures on the Status Quo of
the Practical Teaching in Accounting Major in Higher Education
Institutions
LIU Shulan
Wuhan Textile University, Wuhan, Hubei, P.R.China, 430074
Abstract: From the perspective of educatee, this paper explores the countermeasures of improving the
practical teaching in accounting major in higher education institutions by means of investigation
analysis method. Based on the research and investigation of accounting practical teaching in fourteen
higher education institutions in Wuhan, the author analyzes the major factors affecting the quality of
practical teaching in accounting major in higher education institutions, proposes countermeasures of
improving the practical teaching in accounting major in higher education institutions with the attempt to
providing some thoughts for the accounting education reform in the universities of China.
Keywords: Questionnaire, Accounting major in higher education institutions, Practical teaching
Introduction
In the 21st century, with the acceleration of global economic integration, especially after China’s
accession to the WTO, the social and economic development urgently need special talents who are
professional in the major, good at management, and know high technologies and how to apply them.
Accounting is an economic applied subject integrated with basic theory, skill and method, featuring
great practical meaning. Understanding and studies on accounting theories and methods must be based
on full understanding and correct judgment in the process and business quality of economic activity
whether in terms of teaching or in learning. With the constant increase of the internationalization degree
of accounting, the content and practice of the new round of accounting standards and audit standards are
more and more complex. It is not only impossible to try to imbue with the knowledge in an all-round
way in classroom, but also it fails to comply with the teaching rules. In this way, the result must be that
one thing is attended and the other is lost between teaching knowledge and increasing ability. For
practical teaching, it can hardly increase student’s practical ability only with homework, extensive
internship and graduation project. In order to further improve the practical teaching in accounting major
in higher education institutions, based on the analysis we did on the status quo of the practical teaching
in accounting major in some higher education institutions in Wuhan, we propose countermeasures
against the problems existing in the practical teaching, with the attempt to providing some thoughts on
improving the accounting education reform in the universities of China.
I. Questionnaire Overview
1. Selection of investigation scope and target
The questionnaire started in July 2009 by batches. It ended on Nov. 30th 2009. This investigation
involves in 16 higher education institutions about the status quo of practical teaching in accounting
major. 1000 questionnaires are delivered and 690 of them are collected. With a return rate of 69%, 670
are valid questionnaires and the other 20 are invalid.
The investigation targets are the 2006 graduates of accounting major in 14 higher education institutions
in Wuhan, among which 288 subjects from 6 institutions under Ministries, accounting for 43%; 260
from 6 provincial institutions, taking up 36%, and 122 from 4 vocational colleges, occupying 21%.
Please refer to Table 1 for the basic information
Subject
Table 1
Institutions
under
508
Provincial institutions
Vocational colleges
Ministries
Major
Diploma
Accounting
Financial management
Certified accountant
Others
College
Bachelor
Post graduate
Others
66.7%
15.3%
3.5%
14.5%
2.8%
95.5%
0.3%
1.4%
56.5%
33.8%
0
9.7%
0.4%
98.5%
0
1.1%
56.6%
4.9%
36.9%
1.6%
62.3%
35.2%
0
2.5%
2. Design about the investigation questions of the status quo of practical teaching
The practical teaching links of accounting in higher education institutions usually include experiment,
campus internship, out-of-campus internship, social practice, graduation thesis, and graduation project.
At present, the training plans of accounting major in each higher education institutions express the
importance of practical teaching in different degree and appropriate practical teaching contents are
arranged. Seen from what we know, each higher education institution has no big problem in terms of
such practical teaching links as classroom discussion, homework, graduation thesis, and graduation
project. However, there are serious problems in such aspects as building out-of-campus internship base,
social investigation arrangement and campus simulated internship. Campus simulated internship
becomes especially important when it is hard to effectively establish out-of-campus internship base and
when social investigation is difficult to be carried out and managed. Therefore, the design of our
investigation questions is mainly against campus internship. Questions are designed from key points
such as practical teaching content, timetable, process management, achievement assessment, hardware
facilities and expectations of students on practical teaching.
We adopt such ways as expert argumentation and pre-investigation in small scope to determine the
clearness of the questions, making sure that the subjects have no problem in reading and that the
questions are easy to answer. Please refer to Table 2 for specific investigation situations.
Investigation content
Are you
satisfied
with
practical
teaching
in your
school?
Major
forms of
practical
teaching
in your
school
Very
satisfied
Satisfied
Common
Not
satisfied
Inexpressi
ble
Out-of-ca
mpus
internship
Campus
simulation
Others
Instituti
ons
under
Ministri
es
3%
Provinc
ial
instituti
ons
Vocatio
nal
college
s
3%
7%
12%
44%
36%
20%
38%
30%
25%
40%
24%
5%
9%
4%
9%
12%
2%
79%
86%
90%
12%
2%
8%
Table 2
Investigation content
Do you
think
whether
practical
teaching
link is
importan
t?
What do
you
think of
the
time-am
ount
ratio of
practical
teaching
class
509
Very
important
Important
Common
Not
important
Inexpressi
ble
50%
30%
20%
10%
Inexpressi
ble
Instituti
ons
under
Ministri
es
62%
Provinc
ial
instituti
ons
67%
Vocatio
nal
college
s
71%
31%
3%
2%
24%
5%
2%
1%
0
34%
31%
43%
51%
44%
12%
4%
2%
8%
5%
0
46%
15%
4%
1%
3%
26%
3%
0
How
many
times do
you have
internshi
p in your
school?
Once
39%
31%
Twice
51%
60%
68%
Three
times
More than
3 times
Others
7%
8%
9%
2%
1%
3%
1%
0
0
Internshi
p
hardwar
e facility
in your
school
Very good
Good
Common
Bad
Inexpressi
ble
0
8%
35%
48%
9%
1%
12%
37%
43%
7%
0
7%
42%
48%
3%
Internshi
p
process
manage
ment in
your
school
Very strict
Strict
Common
4%
12%
34%
3%
16%
38%
15%
24%
41%
Bad
Inexpressi
ble
42%
8%
37%
6%
12%
8%
Very high
6%
4%
9%
The
internshi
p
instructo
rs’ level
in your
school
Internshi
p
achieve
ment
assessme
nt
in
your
school
High
Common
12%
39%
8%
43%
What do
you
think is
the best
practical
teaching
form?
20%
How do
you
think if
sequenti
al
arrange
ment of
several
phases
for
campus
internshi
p?
How
many
times of
campus
internshi
p
is
preferabl
e?
How
long of
internshi
p in each
phase is
preferabl
e?
14%
36%
Relatively
bad
38%
34%
34%
Inexpressi
ble
Very
reasonable
Reasonabl
e
Common
Unreasona
ble
Inexpressi
ble
5%
11%
7%
12%
18%
9%
32%
31%
38%
24%
25%
24%
25%
30%
20%
7%
2%
3%
510
Out-of-ca
mpus
internship
Campus
simulation
Both
acceptable
Others
Inexpressi
ble
Very good
Good
Common
Bad
Inexpressi
ble
1/term
1/year
1/school
period
Others
Successiv
e
one
week
Successiv
e
two
weeks
Successiv
e
one
month
Going
through
the entire
teaching
process
Inexpressi
ble
58%
8%
29%
62%
66%
10%
4%
20%
23%
4%
6%
5%
1%
2%
2%
39%
51%
2%
6%
2%
38%
45%
6%
9%
2%
40%
50%
1%
5%
4%
71%
20%
66%
25%
4%
64%
24%
3%
6%
5%
5%
6%
19%
15%
19%
34%
32%
21%
19%
25%
36%
26%
38%
1%
2%
1%
12%
3. Analysis of investigation result
From the abovementioned investigation result, we can not be judgmental in drawing any guaranteeing
conclusion, but some kind of problem can be indicated from certain aspect or certain level. All the 14
higher education institutions in question carried out practical teaching and have gained certain
achievements. But there are more or less defective conditions there in each higher education institutions.
For example, over-short internship time and simple internship content, low requirement of internship
teaching and uncontrolled process management, low level of internship instructor, unscientific
assessment of internship achievement, bad internship hardware facilities, which were expressed by
graduates from each school in different degrees. Most students, whether from the universities under
Ministries, provincial universities or vocational colleges, confirm that the practical teaching link is very
important. And they also attach importance to practical activities, expecting school to add classes of
practical teaching link and give more out-of-campus internship opportunities. At the same time, they
hope that theoretical teaching and practical teaching can be organically combined in campus simulated
internship and run through practical teaching in the theoretical teaching by dividing links through
several phases.
II. Analysis of Difficulties of Practical Teaching in Accounting Major in Higher
Education Institutions
Practical teaching of accounting has become an important part in accounting teaching in higher
education institutions and the practice of many years indicates that the teaching achievements are
significant. But it is not deniable that there are problems existing in the practical teaching of accounting
major in higher education institutions. Therefore, with the author’s exploration in teaching and study for
many years, the author discusses the reasons why the practical teaching quality of accounting major in
higher education institutions is not high.
1. Traditional education idea causes theory teaching prior to practice
For a long term, the traditional education puts theory teaching at a higher position than practical
teaching, which makes us not have sufficient study on the nature of the purpose and system of practical
accounting teaching. In setting up the practical teaching link in accounting major, there is a lack of
successiveness, science and effectiveness, hardly keeping up with the times. Copying the mode of
theoretical teaching in examining students’ practice courses can not correctly assess their practical
ability. Some practical links become formality without actual effect. Such situation not only affects the
proceeding of the follow-up practical links, but also negatively impacts the theoretical teaching.
Student’s ability of analyzing and solving problems can not be increased; the finite practical teaching
resources can not be fully used, and so the goals we expected are not achieved.
2. Enrollment expansion of higher education institutions brings serious shortage of education
resources
With the enrollment expansion of higher education institutions in China year by year, there is severe
shortage of education resources in each higher education institution, with gradual drop of occupation
rate per capital, which is also an important factor affecting the quality improvement of practical teaching.
Enrollment expansion gives higher education to more people, but the education resources that they
should enjoy are dropping. The increasing speed of student number exceeds that of education resources
input. In 2006, total enrolled students in higher education institutions reached the record of 5.3 million;
however, no education fund was added over the same period. There is even a drop in 2004 than in 2003.
Large-scale enrollment expansion makes full shortage of the finite higher education resources of China,
not only severe shortage of teachers, but also relevant education facilities such as classroom, library, lab
and experimental equipment.
3. Higher education institutions over-emphasize the requirement of scientific research ability in
assessing teachers
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The duty of a teacher is to “teach”; even if in a research-oriented university, imparting knowledge and
educating people should be the first mission. But both the teacher assessment system and regime in
present higher education institutions are focused on the scientific ability of teachers. Scientific research
achievement and scientific research fund weigh a lot at evaluating a teacher, which is also closely
related to the teacher’s awards, promotion, treatment and status. For instance, Yan Cai, a teacher in
Shanghai Jiao Tong University, was deeply favored by students. But he even did not have a title of
associate professor when he died. Zhu Miaohua, a former lecturer in the Philosophy Department of
School of Humanities in Zhejiang University, who was also welcome by the students, was laid off.
Over-quantization of a teacher’s academic assessment, especially emphasis on quantity over quality, not
only causes fickle academic style that is eager to seek quick success and instant benefits, but also
encourages academic corruption. The mechanism of assessing teacher in higher education institution is
not favorable to increasing the interest of teaching-oriented teachers, more unfavorable to increasing that
of practical-teaching-oriented teachers.
4. The society lacks school-enterprise interactive mechanism for university students’ practice
Cultivating talents is not only the affair of the education circle, but also the responsibility of the entire
society and the enterprise circle. A deadly weakness of a graduate from university is lack of actual work
experience. The company would like a skilled person when it recruits a university student. But a
university student can not be a practical talent without the forging of plenty of practice. The open-type
education with market as the orientation is to carry out the interaction between education and economy,
between higher education institutions and enterprises. A university student needs an internship process
to combine theory with practice, but many enterprises are not willing to pay. An enterprise should
combine cultivating talents with selecting and using talents. Even the whole society should shoulder the
responsibility of fostering talents, providing practice place for undergraduates and establishing
school-enterprise interactive mechanism for university students’ practice.
III. Countermeasures for Improving Practical Teaching in Accounting Major in
Higher Education Institutions
The author holds that several countermeasures can be taken as follows against the factors that affect the
practical teaching quality in accounting major.
1. Establish complete practical teaching system
A complete practical teaching system is the guarantee of the practical teaching quality. There are many
types of practical teaching of accounting with different contents and purposes. So, accounting
educations at different levels can design relatively complete and characteristic practical teaching links
according to their own cultivation goals. Take vocational college for example. Visiting enterprises,
manual internship on campus and internship of computerized accounting can be emphasized; meanwhile,
internship classes can be increased with practical teaching running through the entire theoretical
teaching. For universities, team training and case analysis can be used for reinforcing comprehensive
major courses internship based on manual and computerized accounting internship; meanwhile, students
can be encouraged to walk out of the campus to conduct extensive social investigation. In the practical
teaching link, teaching purpose and requirement, program of studies and teaching implementation plans
of each link of teaching can be made.
2. Enhance building teaching staff and textbook
High-level internship instructors and textbooks of high quality are the key to improving practical
teaching quality. The following aspects should be started to reinforce building the teaching staff of
practical teaching: change the idea of theory prior to practice, focus on building teaching staff of
practical teaching, absorb and cultivate excellent teachers, and pay attention to the age structure,
diploma structure, professional title structure and knowledge structure of the teaching staff. Since we
can recruit research-oriented teachers with high price, why can’t we spend some money to recruit
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sophisticated “accountants” to build practical teaching staff? Besides, organizing and compiling
internship textbooks of high quality is also an important measure in guaranteeing practical teaching
quality.
3. Enrich practical teaching forms, and carry out case teaching
It is imperative to change the current situation of monotonous teaching form and bad teaching effect and
enrich the practical teaching. We should choose appropriate teaching forms according to different links
and requirements of the practical teaching, to properly combine such forms as classroom teaching,
classroom discussion, simulation experiment, computer operation, social internship and social
investigation. Only in this way can the activeness of the students be mobilized and the effect of the
practical teaching be increased. For senior students with certain comprehensive knowledge of the major,
a lot of case teaching can be adopted, with simulated internship with integrated knowledge of the major
conducted in the way of team training. The key to do well in case teaching lies in the following two
aspects: firstly, the selection of case teaching content, representative and pertinent cases that are close to
teaching content and reality should be compiled according to the requirement of teaching purpose and
program of studies and the cases must leave space for students to analyze and think over; secondly, the
organization of case teaching, it can be done in the way of team training. Several necessary steps are set
up:
Case preparation;
group division,
group discuss,
group conclusion statement,
comments of instructor,
group review. Only in this way can the practical teaching be carried out and
taken into effect, the practical teaching quality be increased, and the purpose of practical teaching be
achieved.
①
⑥
②
③
④
⑤
4. Increase investment of practical teaching hardware
With the ideas changed, investment in the practical teaching hardware facilities should be increased. To
establish modernized labs equipped with new equipment with high starting point is the basic guarantee
for the practical teaching quality. “A good cook can not make a meal from nothing”! Specifically
speaking, on the one hand, a modernized accounting simulation lab should be established, equipped with
multi-media teaching facilities, with CIA courseware teaching used, famous financial accounting
software introduced; or even a computerized comprehensive lab integrated with accounting, finance, tax,
stock and management can be independently developed and built if the condition allows. On the other
hand, the building of the practical teaching base should be reinforced. Through cooperating with
companies and institutions and accounting firms, out-of-campus practice base can be established to
solve the problem that out-of-campus internship opportunities are rare for students and relieve the
pressure of campus internship of too many students.
5. Reinforce internship process management and achievement examination system construction
To reinforce internship process management and achievement examination system construction is an
important content for improving the practical teaching. It is most likely to make the practical teaching
become formality without actual effect if there is no strict internship management measures and
scientific and proper achievement examination system despite of the advanced hardware input, good
teaching staff, and systematic and scientific practical teaching design.
6. The whole society should assume the responsibility of cultivating talent
Cultivating talents is not only the affair of the education circle, but also the responsibility of the entire
society and the enterprise circle. Increase of student’s quality needs participation of enterprises and even
the whole society. On the one hand, enterprises should open their door to the university students by
giving them more internship opportunities; on the other hand, the government can issue some
encouraging policies such as specifying how many interns must be accepted by an enterprise for practice
according to the ability of the enterprise; policy support is given to those enterprises who accept interns.
In this way, a university student internship practice operation network will be gradually formed in the
whole society.
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IV. Conclusion
To sum up, there are higher requirements for the accounting practitioners with the development of
society and economy. Constant adjustment and development are required for accounting education to
cultivate talents for society. Higher accounting education needs to reform and perfect constantly, to meet
the need of accounting occupational competency. Therefore, the reform of accounting education is
forever the topic we give particular attention.
：
Acknowledgements
This thesis is the periodical research achievement of the sub-project of the education innovation project
of Wuhan University of Science and Engineering
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