ارائه الگوی برنامه درسی پیشنهادی حسابداری مدیریت برای کسب و کارهای یکپارچه جهانی در سطوح مختلف فناوری
ارائه الگوی برنامه درسی پیشنهادی حسابداری مدیریت برای کسب و کارهای یکپارچه جهانی در سطوح مختلف فناوری
الموضوعات : Management Accounting
رامین اسکندری 1 , غلامرضا کردستانی 2
1 - دانشجوی دکتری، گروه حسابداری، دانشکده علوم اجتماعی، دانشگاه بین المللی امام خمینی (ره)، قزوین، ایران
2 - استاد،گروه حسابداری، دانشکده علوم اجتماعی، دانشگاه بین‌المللی امام خمینی (ره)، قزوین، ایران. (نویسنده مسئول)
الکلمات المفتاحية: دوره‌های حسابداری مدیریت, چارچوب شایستگی حسابداری مدیریت, برنامه درسی مدل تکامل یافته حسابداران رسمی,
ملخص المقالة :
پیشرفت‌های فناوری در سطح جهانی یکی از عوامل مهمی است که آینده حرفه حسابداری و نقش حسابداران را تغییر داده است. حسابداران مدیریت، به عنوان شرکای استراتژیک در تصمیم گیری، در این چشم انداز در حال تغییر اهمیت زیادی نداشته اند. پژوهش حاضر به بررسی ضرورت گنجاندن حسابداری مدیریت به عنوان یک درس کلیدی در برنامه درسی حسابداری پرداخته و مدلی سه‌دوره‌ای برای آموزش آن ارائه می‌دهد. این پژوهش از نظر فلسفی، جز پژوهش‌های تفسیری است، زیرا به بررسی معانی و تفسیرهای اجتماعی در زمینه تغییرات فناوری و چالش‌های آموزشی در حسابداری مدیریت می‌پردازد. رویکرد تحقیق، استقرایی است، به این معنا که داده‌ها جمع‌آوری شده و الگوهای آموزشی از طریق تحلیل پیشرفت‌های فناوری و اجتماعی شناسایی می‌شوند. همچنین، از نظر راهبرد، تحلیلی است و به تحلیل داده‌ها و اطلاعات موجود در زمینه حسابداری مدیریت می‌پردازد. این پژوهش به تحلیل پیشرفت‌های فناوری، جهانی شدن و تغییرات اجتماعی در حرفه حسابداری می‌پردازد و چارچوب شایستگی حسابداری مدیریت موسسه حسابداران مدیریت را به عنوان مبنای طراحی الگوی برنامه درسی استفاده می‌کند. یافته‌ها نشان داد که برنامه‌های آموزشی موجود به دلیل تمرکز بر حسابداری مالی و عدم توجه کافی به حسابداری مدیریت، شکاف‌های جدی در مهارت‌های لازم برای حسابداران ایجاد کرده‌اند. مدل پیشنهادی شامل سه دوره (ابتدایی، متوسط و پیشرفته) است که به دانشجویان کمک می‌کند تا مهارت‌های لازم برای ایفای نقش‌های استراتژیک در سازمان‌ها را کسب کنند. پذیرش این مدل آموزشی می‌تواند به بهبود کیفیت آموزش حسابداری کمک کند و دانشجویان را برای مواجهه با چالش‌های حرفه‌ای در عصر دیجیتال آماده سازد.
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