Cultural values at the individual level and the malleability of ways of knowing

This research tested the relationship between individuals cultural values and the malleability in their ways of knowing in two social contexts. Two hundred and ninety-two college students majoring in either business or social sciences initially received two priming conditions (two weeks apart) where they reflected on either their in-group or their out-group. Then, their adherences to ways of knowing: separate knowing (SK, being a devil’s advocate) and connected knowing (CK, being perspective taker) and cultural values: collectivist-horizontal, collectivist-vertical, individualist-horizontal and individualist-vertical were assessed. Analyses revealed a priming condition X ways of knowing X cultural values interaction. When students had their in-group in mind, their CK score was significantly higher than their SK score in all cultural categories. When students had their out-group in mind, their CK scores decreased to comparable levels of their SK score in all cultural values except horizontal-collectivist. Students with a dominant collectivist-horizontal values maintained higher CK scores compared with their SK scores in the out-group condition. Implications for perspective-taking and critical thinking are discussed.     

Engaged pedagogy: a study of the use of reflective journals in accounting education

This paper provides a report on a study of innovation in postgraduate education in which a reflective learning journal was used for formal assessment purposes in a management accounting course. Prompted by the discourse on the shortcomings of accounting education in terms of learning processes, learning experiences and learning outcomes, the reflective journal was designed to address concerns related to poor uptake of teaching and learning innovations in the discipline and recognised deficiencies in the generic competencies of accounting graduates. Utilising action research methods, the incremental approach to the implementation of the assessment activity is described and evaluated based on an analysis of 73 journal submissions across a five‐year period. The results, while based on a sample of limited size, indicated a dichotomy in surface versus deep approaches to learning in reference to the assessment task, but with improvements in student performances and learning outcomes when more radical change to the learning journal assessment item was introduced.     

Theory and legitimacy in professional education: a practitioner review of reflective processes within programmes for new academic staff

The authors review research literature on coherent theoretically based approaches to the use of reflective processes within programmes of initial professional education for new academic staff. Employing a novel methodology that incorporates practitioner perspectives, they establish a framework that highlights the role of personal and social factors, and also pedagogic and theoretical considerations, in shaping reflective processes. The included studies identified participants who had engaged in certain categories of reflection. Certain fundamental outcomes, however, such as changes in professional commitment, were never seen across an entire cohort. The article thus discusses the intended learning outcomes that programmes might legitimately seek to meet.

Dans cet article, nous examinons la littérature de recherche portant sur les approches théoriques cohérentes sur l’usage des processus réflexifs dans le cadre de programmes d’éducation professionnelle initiale pour le personnel académique novice. A l’aide d’une nouvelle méthodologie incorporant les perspectives du praticien, nous établissons un cadre qui met en lumière le rôle des facteurs sociaux et personnels, de même que les considérations théoriques et pédagogiques, mettant en forme les processus réflexifs. Les études visées par l’article ont permis d’identifier des participants s’étant engagés dans certaines catégories de réflexion. Des conséquences fondamentales, telles que le changement au niveau de l’engagement professionnel, n’ont cependant pas été observés pour l’ensemble de la cohorte. Nous discutons donc des objectifs d’apprentissage que les programmes pourraient, de façon légitime, chercher à atteindre.     

Visiting good company: Arendt and the development of the reflective practitioner

ABSTRACT

The importance of the concept of reflective practice within the teaching profession has been stressed heavily in recent decades. How it is enacted and how beginning teachers, in particular, have been encouraged to exercise it remains somewhat unclear, with the risk that it becomes a cursory, ill-informed exercise in self-affirmation rather than a central pillar of professional life. In this paper, Hannah Arendt's thinking on judgement, drawn from her studies of Kant, and particularly her concept of ‘enlarged thought’, are used to suggest a stronger basis for the nature of reflective practice and for the validity of the professional judgement involved. The paper concludes with some suggestions as to what could be involved in making fruitful use of Arendt's concept of judgement in the development of beginning teachers as reflective practitioners.     

Hidden knowing of working-class transnational Mexican families in schools: bridge-building,Nepantlera knowers

Reframing immigrant families as transnationals, this article highlights transnational families' ways of knowing. This study is based on a three-year, multi-sited critical ethnographic set of case studies of four families in the USA and Mexico. Transnational families in this study demonstrated Nepantlera knowing, or liminal, bridge-building knowing which continually endures remarkable transformations through oftentimes ambiguous and conflicting circumstances. Families experienced the world as liminal knowers, or people who lived the ambiguities of being in-between and as shape-shifters who navigated that in-betweenness. They also knew the world through their bridge-building efforts and through the risks, pain, and satisfaction of bridge-building work. Families managed multiple tensions of knowing in such an in-between space, and they were path-breaking in the ways they reached out to disparate groups by bridging differences. This article includes recommendations for educators and researchers towards creating a more democratic and equitable society by drawing from Nepantlera knowing.     

Enhanced student learning in accounting utilising web-based technology,peer-review feedback and reflective practices: a learning community approach to assessment

Higher education is becoming a major driver of economic competitiveness in an increasingly knowledge-driven global economy. Maintaining the competitive edge has seen an increase in public accountability of higher education institutions through the mechanism of ranking universities based on the quality of their teaching and learning outcomes. As a result, assessment processes are under scrutiny, creating tensions between standardisation and measurability and the development of creative and reflective learners. These tensions are further highlighted in the context of large undergraduate subjects, learner diversity and time-poor academics and students. Research suggests that high level and complex learning is best developed when assessment, combined with effective feedback practices, involves students as partners in these processes. This article reports on a four-phase, cross-institution and cross-discipline project designed to embed peer-review processes as part of the assessment in two large, under-graduate accounting classes. Using a social constructivist view of learning, which emphasises the role of both teacher and learner in the development of complex cognitive understandings, we undertook an iterative process of peer review. Successive phases built upon students’ feedback and achievements and input from language/learning and curriculum experts to improve the teaching and learning outcomes.     

会计应用型本科人才社会需求调查探析

随着经济全球化的进一步加深,市场对会计人才的素质要求正在发生着深刻的变化,传统的会计教育受到了极大的冲击。会计本科教育如何确定办学定位,明确培养目标,培养适销对路的会计人才,是会计人才的根本出路。文章试图通过对会计专业社会需求的调查,分析出会计类应用型本科人才应具备的特质、优化培养过程、加强管理环节,以望能对会计应用型人才培养有一定借鉴作用。     

The Conditional and Interaction Effects of Epistemological Beliefs on the Self-Regulated Learning of College Students: Motivational Strategies

This study examines the conditional and interaction effects of each of four dimensions of the epistemological beliefs of college students regarding the ability to learn, the speed of learning, the structure of knowledge, and the stability of knowledge on six measures of the motivational components of self-regulated learning strategies (intrinsic goal orientations, extrinisic goal orientation, task value, self-efficacy, control of learning and test anxiety). Students with more sophisticated beliefs about the nature of knowledge and learning were more likely than their peers to use educationally productive motivational strategies in their learning. Beliefs about one’s ability to learn and the structure of knowledge had the most significant and substantial effects on students’ use of self-regulated motivational strategies. Although a student’s belief about the stability of knowledge by itself had a statistically significant effect on only one motivational strategy, this belief did have four statistically significant interaction effects with beliefs about ability to learn and the structure of knowledge. Implications of these findings for theory, research, policy and practice are examined.     

The Offerings of Fringe Figures and Migrants

Abstract

‘The Western tradition’, as passe-partout, includes fringe figures, émigrés and migrants. Rather than looking to resources at the core of the Western tradition to overcome its own blindnesses, I am more interested in its gaps and peripheries, where other thoughts and renegade knowledges take hold. It is in the contact zones with strangers that glimpses of any culture’s philosophical blindness become possible and changes towards a different understanding of knowledge can begin. In the context of education, I am above all interested in PhD candidates who wish to draw on the bodies and modes of knowledge they bring with them to the university. Some are not well represented: Indigenous and other non-Western traditions, non-English languages, and the renegade knowledges of marginalised groups. My context is that of creative practice-led PhD theses at AUT University, Auckland (Aotearoa/New Zealand) which have made me aware of the importance of cosmopolitics to understand education in the context of entangled histories of colonisation and domination; border-crossing interdependencies; new types of conflict and new ways of building communities. My study thus explores aspects of transculturation—involving not only ethnic cultures (often the default understanding of culture) but also different disciplinary knowledge cultures. The place that no-one owns in Western tradition, the place of fringe figures, émigrés and migrants, may offer a point from which non-traditional candidates’ thoughts can lever off to build connections with their own stores of knowledge. (Non-traditional candidates belong to minorities in Western universities until about thirty years ago when traditional candidates were ‘male, from high-status social-economic backgrounds, members of majority ethnic and/or racial groups, and without disability’.) This usually means for Western supervisors that they need to recognise their ignorance towards parts of their own traditions, as well as those of their candidates. The proposition I will explore is that the emergent research of non-traditional candidates can thrive on gaps and on the fringes—provided that both candidates and supervisors are able to be porous to the unknown and ‘troubled by the presumption of equality’. The potential of the gap, the unknown, which simultaneously separates and connects candidates and supervisors, can be the beginning of generating a thing in common. This is a rich and creative place for new thought, which may open the academy to transcultural knowledge.     

会计制度改革中会计电算化与经济发展互动研究

会计电算化是会计现代化的重要标志,是会计制度改革中的重要内容,对经济发展起着一定的推动作用,而经济的发展又反作用于会计电算化,对其不断提出新要求。就会计制度改革中会计电算化与经济发展之间的相互作用进行探讨,研究会计制度改革与经济发展的互动机理。     

An invasion in the classroom: influence of an ill-structured innovation on instructional and epistemological beliefs

In this article, the actual impact on students' instructional and epistemological beliefs of systematic attempts to implement a problembased, collaborative and technologicallyrich learning environment in regular, internationallyspread, secondary school classrooms is described. Although the literature suggests that learning environments do affect both categories of beliefs, empirical evidence is currently limited. To study the effects of learning environments, classroombased learning environments were redesigned in various respects. The change entailed the implementation of a problembased, collaborative and technologicallyrich environment to replace the more regular contentdriven, teachercentred and textbookbased environment. The implementation of the innovation was hypothesised to result in a change of both the instructional and epistemological beliefs of students. Moreover, these beliefs were expected to evolve in the direction of the assumptions underlying the innovative environment. A classical pretest and posttest study resulted in the confirmation of the first hypothesis. However, for the second hypothesis, the opposite was found: students' beliefs strengthened in a direction that contradicts the basic principles underlying the designed environment. The study highlights that a poor implementation of potentially powerful learning environments can result in unexpected and even undesirable side effects.     

西藏地区中小学数学教师认识信念的调查研究

本研究选取西藏地区353名中小学数学教师作为研究对象,通过问卷调查、访谈的方法,采用描述性统计、独立样本t检验和单因素方差分析等探索西藏中小学数学教师认识信念的现状和背景因素差异。研究发现:西藏中小学数学教师的数学认识信念总体上呈进步倾向,在教师自身认识信念上则存在显著的学校位置差异,并且职称对数学教师的数学认识信念、教龄对数学教师的学生信念、学历对数学教师的数学学习信念和数学教学信念均产生一定影响。     

会计时代与理财观念

理财观念是会计时代的显著特征之一。重视会计知识的学习、培养理财观念将会增强人们的投资意识、提升道德素质 ,使人们更好地利用财富和创造财富 ,并有助于整个社会经济效益的提高和经济秩序的稳定     

ERP在会计领域中的应用

ERP系统即企业资源计划。它是在信息技术的基础上,借助信息化管理思想,帮助企业提供供需链管理的平台。本文从ERP的管理理念出发,阐述了ERP系统在我国企业会计中的应用模块,重点研究ERP系统在我国企业会计应用中存在的问题及相关对策。     

当代大学生知行取向分析及对策——以"大学生与社会协调发展"课题组调研为例

正确的知行取向是大学生与社会协调发展的基础和表现.文章从大学生认知取向、价值取向、行为表现等3方面对当代大学生知行取向主要特点进行探讨,并就其偏差的成因进行分析,进而提出了大学生如何确立正确的知行取向,促进自身与社会协调发展的对策.     

用陈鹤琴幼儿教育思想指导家园共育

依托陈鹤琴“家团合作”的教育思想，近年来我们幼儿园在家团共育方面进行了积极的探索：既继承传统的家固联系的一般方式，也组织家长会、亲子活动、家教论文评比等丰富多彩的家团互动。还利用网络联系、家庭俱乐部等形式，探索家固沟通新渠道。     

高校思想政治工作的三种形式

高校师生思想政治工作有其自身规律，在新时期条件下高校开展思想政治的形式也有突出的特点，在高校这个特定环境中，人文环境式、法规式和说理式的工作形式相互联系、相互影响，共同构成高校思想政治工作的有机整体，并能在共同目标的统领下，充分发挥各自特点和作用。     

知行反思机制的理性思考

知行是中国古代哲学的一对基本范畴.在人的活动中,知与行是两个最基本的环节.从古到今,人们一直在倡导知行合一,但在现实生活中,知行脱节的现象比比皆是.在现代教育的大背景下,构建起知行反思机制,促进人们在实际生活当中的知行合一,提升整个社会的道德素养,具有重要的现实意义.     

运用ERP沙盘重组会计基础课程——财务成果核算的课程开发

市场经济条件下,企业经营的目标之一是利润最大化,财务成果的核算是企业财务工作过程的重要阶段。电算化、ERP系统的普及把传统复杂的手工结账、利润核算简化为财务管理软件的一个操作步骤。先进的技术手段从学习层面淡化了学员对于利润核算及分配过程的认识。探讨工作过程导向模式下的学习情境设计,分析收入、费用、利润等要素的形成以及本-量-利的相互关系,帮助学员正确、系统掌握利润核算及分配的业务内容。     

Translation and validation of the Epistemic Belief Inventory with Turkish pre-service teachers

The purpose of this study was to translate the original version of the Epistemic Belief Inventory developed by Schraw, Bendixen, and Dunkle (2002) for pre-service teachers in a Turkish context and validate its construct. Studies on the epistemological beliefs of Turkish students have been heretofore limited in number and have been largely conducted using adapted versions of the Schommer (1990) instrument. First, the original questionnaire was translated from English to Turkish and then was scrutinized by experts in language, content, measurement, and evaluation. Then, the revised questionnaire was administered to 166 Turkish pre-service teachers. The results of exploratory factor analyses suggested 3 epistemological belief dimensions – quick learning, innate ability, and certain knowledge. The results of the study further revealed support for multidimensional theories of epistemological beliefs among pre-service teachers. In order to verify the results of the present study, further examination of pre-service teachers' epistemological belief systems is necessary.