Factors affecting the career progress of academic accountants in Australia: Cross-institutional and gender perspectives

Since the late 1980s, Australian highereducation has undergone significant reforms andpolicy changes based on economic rationalismand modernisation of management. This paperexamines the outcomes of the reform processesbased on the career attributes, status andperceptions of work environment of academicaccountants in Australian universities.Similarities and differences between academicaccountants are explored fromcross-institutional and gender perspectives.The data provide insight into a number ofsystemic inequalities between the older andmore established universities and the neweruniversities. In specific, across-institutional analysis based on fouruniversity types: Sandstones/Redbricks,Gumtrees, Unitechs and New (Marginson 1999)indicates that academic accountants in Newuniversities employ a much lower proportion ofstaff with PhD qualification, a weakerpublication profile, and perceive greaterbarriers for conducting research in terms of ashortage of research mentors, colleagues withresearch experience, and post-graduatestudents. Further, the commitment to flexiblelearning and delivery strategies iscomparatively stronger in Unitechs, and posesadditional demands on accounting academics'overall workload. Perceptions of gender-baseddiscrimination by female academic accountantsare generally stronger than their malecounterparts, particularly, in Newuniversities. These results raise severalissues for academic accountants at both theinstitutional and individual level in terms ofequal employment opportunities, management ofresearch programmes, development of teachingstrategies and individual time management.     

Can research on science learning and instruction inform standards for science education?

We contrast the current science education reform effort with the reforms of the 1960s and suggest how the current effort could be enhanced. We identify insights from recent research that we believe can inform the reform process, in particular, to reach all science students and also impart a cohesive view of science. We propose an alternative models view of scientific explanation and show how this view would contribute to reforms of (1) course goals, (2) social aspects of science learning, (3) instructional practices, and (4) roles for technology.This paper summarizes discussions and debates that the authors have had over the last few years. The dialogue stems, in part, from our joint participation in the American Educational Research Association Special Interest Group on Education in Science and Technology (AERA SIG:EST) leadership. This paper communicates the spirit of our thinking and does not necessarily reflect the view of SIG:EST, or any other organization.We gratefully acknowledge the support of National Science Foundation Grant MDR-9253462 in work related to this paper. We appreciate helpful comments from Eileen Lewis and the Computer as Learning Partner group.This material is based upon research supported by the National Science Foundation under grant RED-9155744. Any opinions, findings, and conclusions or recommendations expressed in this publication are those of the authors and not necessarily reflect the views of the National Science Foundation.     

马克思主义全球学研究思想探析

马克思主义创始人是全球学理论的先驱者,早在160多年前,马克思、恩格斯就对全球化问题作过科学预见和深刻论述。20世纪七八十年代西方学者开始着手对此问题进行研究,而马克思主义者对全球化、特别是全球性问题研究起步较晚。社会主义国家的学者只有加大对全球学的研究,才能更好地理解全球化的本质,趋利避害,使社会主义国家更好地融入全球化的过程。     

浅谈我国会计服务面临的挑战及应对措施

面对WTO,面对知识经济,传统的会计服务业务、审计业务受到巨大的挑战,应对挑战,我国的会计师事务所应转变观念,积极开拓新的服务市场,加强法制建设,加速发展中国的会计服务市场。     

全球政治与全球问题研究的兴起

全球政治与全球问题研究是一个新兴的研究领域 ,它试图解释和描述全球化背景下全球权力的变化。与传统的国际政治研究相比 ,主要区别在于它超越了国家中心体系及其核心内容 ,如国家权力、国家间关系、国家主权等。它将全球范围内所有国家的和非国家的行为体都作为其研究对象 ,强调全球利益、全球关系及全球价值 ,试图探索主权国家体系之后的世界秩序和模式。这一领域的研究无论从理论上 ,还是从实践上 ,都提出了许多值得我们关注的问题 ,诸如主权国家地位和作用、国家利益与全球利益的关系、全球性问题的解决及全球治理的方式等。     

IF函数在工资核算中的应用

工资核算作为企业财会部门日常工作中最经常的项目,不仅花费财会人员大量的时间精力,而且极易出错.如果能将Excel中的IF函数灵活应用到工资核算中,将使实际工作中繁琐、复杂的运算变得相当简便,达到事半功倍的效果.以ABC公司的工资计算为例介绍IF函数的应用.     

对会计信息质量缺失的理性思考

市场经济是一种信用经济,信用是一切经济活动的基础,没有了信用,市场经济就无法维系。作为经济决策重要依据的财务信息,其质量高低将直接影响国家经济政策与实际是否能够保持协调一致,影响国家各项方针政策对宏观经济是否能够有效调控,由于制度安排的推进到实施主要是一种渐进式的协调过程,加上利益驱使、处罚不力等诸多因素的共同作导致会计信息质量缺失,进一步健全制度法规、完善监督职能,加大宣传、教育、处罚力度来有效遏制会计信息质量缺失已成为必须。