对我国高等会计教育改革的几点思考

从会计教育环境变化及发展的要求看 ,高等会计教育的改革要从教育目标、课程设置、教学形式等方面入手。     

Imagining a future,living in the present and remembering the past

The remit for this short piece was to identify themes emerging from the articles in this edition by Julie McLeod, Duncan Waite and Eugenie Samier, to consider how these themes reflect on the current field, and to identify their ongoing relevance. Additionally, I was asked to consider the current challenges that the field is facing and what this means for research and journals such as this one. My short response is that our research has to matter. It has to matter to us as individuals so that what we do is worthwhile; it has to matter that we can provide rigorous research that is reliable so that it can inform policy makers and administrators; and it has to provide teachers and students with a greater understanding of why they are doing what they are being asked to do.     

Furthering alternative cultures of valuation in higher education research

The value of higher education is often implicit or assumed in educational research. The underlying and antecedent premises that shape and influence debates about value remain unchallenged, which perpetuates the dominant, but limiting, terms of the debate and fosters reductionism. The article proceeds on the premise that analyses of value are not self-supporting or self-referential but are embedded within prevailing cultures of valuation. It contends that challenging, and providing alternatives to, dominant narratives of higher education requires an appreciation of those cultures. It therefore highlights some of the existing cultures of valuation and their influence. It then proposes Sayer’s concept of lay normativity as a culture of valuation and discusses how it translates into the practices of research into higher education, specifically the practice of analysis. The discussion is animated by detecting the presence of lay normativity in the evaluative space of the capability approach.     

The operation of grade retention and educational inequality: who gets retained in Macao and why?

While the existence of a class, gender, or ethnic gap in educational attainment is well documented for many societies, how the practice of grade retention contributes to these patterns of educational inequality has been inadequately addressed. Given that grade retention is commonly practised in Macao, Macao is used as a case for illustration. Using data from PISA 2009 and a qualitative research project, we seek to demonstrate how inadequate state regulation could make possible the manipulation of grade retention institutionally and individually in Macao. This, in turn, illustrates how the specific contextualized structural operation of grade retention could serve as a mechanism for social differentiation and thus play a role in contributing to the observed educational inequality.     

The invisible impact of educational research

Although there are policy calls for educational research to discover ‘what works’ and thereby inform decision making directly, the research literature argues instead for research to have a ‘conceptual’ impact on practice. Empirical studies also suggest that, when teachers use research, their use is conceptual; research influences the content and the process of their thinking, changing attitudes and perceptions and making educational decision making more intelligent. This study investigates the ways in which educational research has achieved impact on practice from the perspective of the researchers. A sample of highly-rated impact case studies in the UK’s research assessment exercise (REF2014) were subject to content analysis, using qualitative coding techniques. Analysis shows that most research is ‘invisible’ to education practitioners because it is embedded in educational policies, technologies, and services. This ‘invisible use’ is unlikely to realise the conceptual benefits claimed for research utilisation. If educational research is to make educational decision making more intelligent at its point of use, it will be necessary to re-think current notions of quality in research impact.     

Externalizing behavior problems and interest in reading as predictors of later reading skills and educational aspirations

This study examined the developments in children’s externalizing problems and interest in reading during their first four years of school (Grades 1–4) and investigated whether this development predicted the children’s Grade 6 reading skills and educational aspirations. Data comprised (1) teachers’ ratings of externalizing problems and children’s (N = 642; 43% girls) self-ratings of their interest in reading, collected between Grades 1 and 4, and (2) measures of reading fluency and comprehension, and children’s self-reports of educational aspirations, collected at Grade 6. First, latent growth modeling showed that a higher level of externalizing problems in Grade 1 was associated with a lower concurrent interest in reading. Second, a positive association between the initial level of interest in reading and a linear change in externalizing problems indicated that children with a lower interest in reading in Grade 1 were rated by teachers as exhibiting higher levels of externalizing problems, which nonetheless declined over the course of their first four years of school more than among other children. Third, a higher initial level of externalizing problems with a linear change in these problems across Grades 1–4 was a predictor of lower subsequent educational aspirations and poorer reading comprehension in Grade 6. Analysis of the indirect effects indicated that a higher level of externalizing problems was associated with a lower concurrent interest in reading, which, in turn, was related to poorer future reading fluency and lower educational aspirations. The findings imply that problem behaviors are interlinked with academic skill development and motivation across the first six years of school.     

Within and between person associations of calibration and achievement

Self-regulated learning (SRL), the ability to set goals and monitor and control progress toward these goals, is an important part of a positive mathematical disposition. Within SRL, accurate metacognitive monitoring is necessary to drive control processes. Students who display this accuracy are said to be calibrated, and although calibration is a growing area of research within Educational Psychology, unanswered questions remain about calibration's role as an aspect of metacognition, including the unique association between calibration and academic performance. In this study, calibration is characterized as part of a dynamic system that varies across tasks within the same person; variance in calibration is associated with variance in performance gain for the same student across tasks (quizzes within a year-long mathematics curriculum, ST Math). Both accurate determinations of certainty (Sensitivity) and uncertainty (Specificity) have unique small, yet statistically significant, associations with performance gains from pre to posttest in ST Math. For Specificity, there also remains a contextual association with performance at the Person level. Results are discussed in light of prior research on calibration and of theories of SRL; the data and analyses present a novel approach to studying calibration within a dynamic system and offer insights for future work.     

技术批判理论视域下《美国国家教育技术计划》文本分析

技术的不断进步对教育领域相关政策的制定起着越来越重要的作用.《美国国家教育技术计划》是提高技术在教育中应用的纲领性文件.从技术批判理论的视角出发,通过文本分析的研究方法,揭示出技术影响下蕴含在教育领域中一种追求效率的技术理性思维,具体表现为基于数据分析的真理判定、基于技术系统的社会秩序、基于技术素养的教育目的.文章借鉴技术批判理论的观点,试图探求解决当下教育政策文本中过于追求技术理性的问题,实现理性与艺术的结合.据此,对我国教育技术政策制定提供一定的启示,包括关注时代合理性诉求,反思人文不合理问题,权衡技术与人的关系.