在当今日新月异的信息时代,高校人才培养的首要目标是培养既能精通会计、财务等经济管理知识,又能掌握国际通用信息技术相关知识和技能的复合型人才。XBRL(Extensible Business Reporting Language,可扩展商业报告语言)是当前国际上最...在当今日新月异的信息时代,高校人才培养的首要目标是培养既能精通会计、财务等经济管理知识,又能掌握国际通用信息技术相关知识和技能的复合型人才。XBRL(Extensible Business Reporting Language,可扩展商业报告语言)是当前国际上最新的在互联网环境下披露企业信息的标准化财务报告电子语言,在将相互关联的元数据与会计信息自动转换方面,XBRL具有重要作用。世界大多数发达国家已经在各种多样化的信息价值链中自愿或强制地使用XBRL,提升了会计信息质量。XBRL对高校本科会计课程及教育模式具有重要影响,基于布卢母教育目标分类学理论,可以将XBRL与高校本科会计学专业课程进行整合。展开更多
This communication sets out to delineate the link between two widely known educational concepts in recent development of higher education, the problem-based learning(PBL) and outcome-based education(OBE). In the conte...This communication sets out to delineate the link between two widely known educational concepts in recent development of higher education, the problem-based learning(PBL) and outcome-based education(OBE). In the contemporary literature of medical education, basic or clinical, PBL and OBE have often been noted and cited. Yet, they seemed to be treated as two independent domains of educational theories, one about "problems/cases" and the other about "outcomes/competencies".In reality, both represent an intertwined concept of action learning; i.e., learning by doing in learner-centered approach in a context of social process, as attempts to help break away from the teacher-centered traditional rote learning. Also, measurements of learners' competencies in both PBL and OBE are linked to the same assessment pyramid known as Blooms' s taxonomy of cognition. PBL, since its inception in 1969, has not reached its full educational potential despite its world-wide adoption in varying formats in which the practice of PBL has not been systematically or faithfully subscribing to the learning outcomes expected of PBL On the other hand, OBE, better conceptualized in 1994, brought forward considerable controversies in its educational effectiveness, because lacking a better defined platform of teaching and learning activities, the practice of OBE unfortunately often resulted in the selection of activities not conducive to high level learning outcomes. This communication attempts to link PBL closely with OBE in the effective delivery of medical education(which can be expanded to high education at large) based on authors' experiences and personal viewpoints.展开更多
文摘在当今日新月异的信息时代,高校人才培养的首要目标是培养既能精通会计、财务等经济管理知识,又能掌握国际通用信息技术相关知识和技能的复合型人才。XBRL(Extensible Business Reporting Language,可扩展商业报告语言)是当前国际上最新的在互联网环境下披露企业信息的标准化财务报告电子语言,在将相互关联的元数据与会计信息自动转换方面,XBRL具有重要作用。世界大多数发达国家已经在各种多样化的信息价值链中自愿或强制地使用XBRL,提升了会计信息质量。XBRL对高校本科会计课程及教育模式具有重要影响,基于布卢母教育目标分类学理论,可以将XBRL与高校本科会计学专业课程进行整合。
文摘This communication sets out to delineate the link between two widely known educational concepts in recent development of higher education, the problem-based learning(PBL) and outcome-based education(OBE). In the contemporary literature of medical education, basic or clinical, PBL and OBE have often been noted and cited. Yet, they seemed to be treated as two independent domains of educational theories, one about "problems/cases" and the other about "outcomes/competencies".In reality, both represent an intertwined concept of action learning; i.e., learning by doing in learner-centered approach in a context of social process, as attempts to help break away from the teacher-centered traditional rote learning. Also, measurements of learners' competencies in both PBL and OBE are linked to the same assessment pyramid known as Blooms' s taxonomy of cognition. PBL, since its inception in 1969, has not reached its full educational potential despite its world-wide adoption in varying formats in which the practice of PBL has not been systematically or faithfully subscribing to the learning outcomes expected of PBL On the other hand, OBE, better conceptualized in 1994, brought forward considerable controversies in its educational effectiveness, because lacking a better defined platform of teaching and learning activities, the practice of OBE unfortunately often resulted in the selection of activities not conducive to high level learning outcomes. This communication attempts to link PBL closely with OBE in the effective delivery of medical education(which can be expanded to high education at large) based on authors' experiences and personal viewpoints.
