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
محورهای موضوعی : حسابداری مدیریت
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)
کلید واژه: دوره‌های حسابداری مدیریت, چارچوب شایستگی حسابداری مدیریت, برنامه درسی مدل تکامل یافته حسابداران رسمی,
چکیده مقاله :
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.
Technological advancements on a global scale are one of the significant factors that are changing the future of the accounting profession and the role of accountants. Management accountants, as strategic partners in decision-making, have gained considerable importance in this changing landscape. This study examines the necessity of incorporating management accounting as a key subject in accounting curricula and proposes a three-course model for its teaching. Philosophically, this research is interpretive as it explores the meanings and social interpretations related to technological changes and educational challenges in management accounting. The research approach is inductive, meaning that data is collected, and educational patterns and needs are identified through the analysis of technological and social advancements. Additionally, it is analytical in nature, focusing on analyzing existing data and information regarding management accounting and its challenges. Ultimately, this research analyzes technological advancements, globalization, and social changes in the accounting profession, using the competency framework of the Institute of Management Accountants as the basis for designing the curriculum model. The findings indicate that existing educational programs have created significant gaps in the necessary skills for accountants due to their focus on financial accounting and insufficient attention to management accounting. The proposed model includes three courses (beginner, intermediate, and advanced) designed to help students acquire the skills needed to fulfill strategic roles within organizations. Adopting this educational model could enhance the quality of accounting education and prepare students to face professional challenges in the digital age.
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