A comparative analysis of the curriculum systems for accounting undergraduate talent development programs

Yu-Shen Fang; Li-Chun Fang

doi:10.24215/26185474e043

Autores/as

Yu-Shen Fang Zhaoqing University, China https://orcid.org/0000-0002-8248-8585
Li-Chun Fang National Kaohsiung University of Science and Technology, Taiwan https://orcid.org/0000-0001-9624-8833

DOI:

https://doi.org/10.24215/26185474e043

Palabras clave:

desarrollo de talento, educación comparativa, profesión contable, planificación curricular

Resumen

La investigación sobre los sistemas curriculares para programas de competencias ligadas al desarrollo del talento en contabilidad, tanto a nivel nacional como internacional, es limitada. Este estudio utiliza métodos de análisis de contenido e investigación comparativa para examinar y comparar los sistemas curriculares para el desarrollo de talento en seis instituciones de educación superior en el Área de la Gran Bahía Guangdong-Hong Kong-Macao (GBA). Los hallazgos del estudio son los siguientes: (1) La distribución de créditos entre las diferentes categorías de cursos varía de una institución a otra, cada una con sus propias fortalezas y debilidades. Un énfasis excesivo en los módulos de cursos no profesionales puede reducir la proporción de cursos centrales; (2) Dos de las seis instituciones siguen diseños curriculares de contabilidad más tradicionales; (3) Las universidades que se enfocan excesivamente en cursos prácticos tienden a formar egresados con una formación más técnica en lugar de profesionales aplicados; (4) Al comparar los rankings de universidades chinas de grado, se observó que las instituciones de mayor rango tienden a tener sistemas curriculares para el competencias ligadas al desarrollo del talento en contabilidad más estructurados y razonables.

Biografía del autor/a

Yu-Shen Fang, Zhaoqing University, China

YU-SHEN FANG obtained his Ph.D. in Technology Application and Human Resource Development from National Taiwan Normal University in 2015. His expertise includes technology human resource development, technology education, curriculum development, management information systems (MIS), and e-commerce. His research areas focus on technology human resource development, human resource economics, technical and vocational education, industry policy and human resource development, competency analysis, bibliometrics, big data analysis, e-commerce, and interdisciplinary studies (STEM/STEAM), as well as Taiwanese history and identity.
Li-Chun Fang, National Kaohsiung University of Science and Technology, Taiwan

Li-Chun FANG received her Ph.D. in Human Resource Management from National Sun Yat-sen University in 2021 and is currently an Assistant Professor in the Department of International Business at National Kaohsiung University of Science and Technology. Her areas of expertise include organizational behavior, human resource management, corporate governance, and finance. Her research interests encompass organizational behavior, human resource management, talent training, workplace emotions, feedback-seeking, and e-commerce-related issues.

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