印度新兴的会计教育和研究

1、 印度新兴的会计教育和研究 Dr. Gurdip 辛格 旁遮普管理学院的研究 旁遮普大学,帕蒂亚拉- 147002 印度旁遮普 本文对印度新兴的会计教育和研究的问题进行了讨论，同时考虑了印度商业和工业不断变化的经济环境。环境会计教育已经完全改变了，在这方面出现了一些新的挑战，世贸组织重组改革呼吁服务业包括会计服务。因此会计教育需要给予应有的重视在这个新兴的场景。技术和信息全球化市场的两个主要控制因素影响各种会计的变化教育。同样重要的是在这里提到了世界各地区和国家各不相同的会计教育发展。因此，大量的注意必须考虑到自定义会计专业的广泛的教育需求考虑到这个因素。 会计教育在印度被传授的部分商务高级流

2、中等教育的学校,在大学本科阶段和研究生水平的大学。但是,职业地位不给予那些通过后获得了会计教育在这的水平。中等教育的学校,在大学本科阶段和研究生水平的大学。大学和学院基本上充当进料机构ICAI等专业机构,单精子注射和使节。因此有一个可怕的需要有目的的大学和法定关系机构像ICAI ICSI和使节。这些机构也应该提高标准的挑战会计教育、研究和其成员的专业培训。传统的分类会计到财务会计、管理会计和成本会计不再是相关的原因会计电算化信息系统的出现,DSS和其他现代系统的意思管理决策。过时的模型基于理论知识和会计教学数值问题需要被概念性知识与电子商务和计算机之间的联系软件。 会计研究的博士水平在印度很稀

3、疏。还有一个缺乏界面与会计人员之间的商业和工业。这个行业不是即将到来的提供支持各种研究项目和促进研究提供必要的基础数据活动。因此在这种背景下会计教育和会计专业人士应该找出方法重组会计教育和手段,以满足业务变化的挑战和工业。第一节会计教育在英国和印度的概述:在这一节中已经试图解释会计的广泛的亮点教育在英国和印度。会计教育在英国印度议会和地方政府系统除了教育系统,主要基于英国系统, 因此它是检查会计极大的兴趣在英国教育体系。有四个专业机构提供会计教育不同的水平这些都是:1)本协会饲养员2)英国特许注册会计师协会(ACCA)3)注册会计师协会(ACA)审计人员,和4)成本和管理会计师协会(ACMA)

4、更新成本会计师在英国大学和许多私人机构提供必要的教育输入为各种水平的学生进行通过ACCA考试这些学院的支持。大学也提供高度专业化的会计课程在本科和研究生水平。这样做是ACCA的合作和ACA免除这些毕业生的论文数量的检查,他们是谁应该符合一个特定的课程。(格罗弗,1998)会计教育在印度会计教育在印度的高级中等教育学校本科阶段在学院和大学一段商务大师水平流。但职业地位没有被赋予那些通过后获得会计教育在这个级别。高校作为机构像使节、专业机构、单精子注射ICAI和机构。专业的会计ICAI的学生完成他们的期末考试和使节、只是给予的状态一个专业会计师。专业的质量由这些机构相当不错,但学生传递出的数量不足

5、以满足日益增长的印度商业和工业的需求。然而,低层次的需求会计专业的工商由各保持视图新兴挑战,越来越多的人需要重组会计教育和研究,以满足当今的业务需求开放的经济环境。在大学干部机构在印度,然而B.Com。是一个专业项目提供商业教育本科生的水平,而M.Com的教育。研究生水平是主要的教学生涯。大高校得到满足和学院。它被认为在印度目前的会计教育体系未能保持跟上快速变化的商业世界的需求和建立必要的联系该领域的专业机构。大多数商务毕业生从事的职业资格在会计、财务管理、公司秘书、税收和法律。等,而那些不这样做,他们通常寻求在商业会计和财务的工行业和在公共部门。印度的许多大学已经在专门化的会计和金融。在研究

6、生层面,M.Com。程序与专业化会计、财务管理、金融、税收、国际金融等很大程度上提供各种各样的大学作,看一眼会计教育在印度表明会计教育遭受ad-hocism,支离破碎, 缺乏行业之间的协调和会计学术界、缺乏实用性,是迫切需要的更新其课程的课程。会计教育问题的讨论也如上影响会计研究。大多数会计被当作研究的应用。然而,几乎没有任何实际应用,这些研究的结果。因此,共同努力简化会计所需的教育和科研体制。第二节在印度国家的会计研究根据Tricker,R.I也是,(1979)会计研究“寻找答案,扩大和深化现有知识的主题”。研究不过是一个进行系统的调查为了扩大人类知识的前沿。会计的研究也可能被类似的类比,可

7、以表示为组织活动的目的是扩大会计知识的视野理论和实践。会计的目的是生成并传达有用的信息企业的活动。然而会计研究应该提供一个非常有用的目的确定应该如何调整以适应不断变化的会计原则商业环境。一次尝试,是在这里给印度的会计研究的概况。在一些大学和研究所的管理有一个课程系统之前提交论文的学者。当然工作的重点是发展中国家和削尖的技巧研究学者通过业务统计,计量经济学,研究方法和研究领域的核心课程。但在大量的大学有一个兼职制度的研究,因为全职研究没有奖学金是提供给研究人员。那家伙IIM的提供的项目管理相当于一个博士项目,是一个高度结构化的程序的准备学生为教学和研究工作。其他项目管理概述(会计和财务流)已在本

8、文的附录我订单理解这些顶点提供的广泛的课程研究和教学机构印度。拉赫曼和萨哈(1996)的一项研究指出,会计的数量研究相比,各联合研究商业和领域管理是相当少。这表明,几乎没有博士学位总数的20%印度大学在商业或商业领域的会计和相关研究剩下的80%的人从不同的盟军的商业领域。的数量在营运资本管理领域的研究但会计理论的核心领域和公认会计准则仍然存在未知的(高达1996)。研究会计在印度进行覆盖以下方面,即现金流会计、财务报告,协调的会计准则、通货膨胀会计、社会会计、社会审计,增值会计和财务报表etc.An说明性的研究开展的列表在印度会计领域一直在附录II。博士水平的会计研究在印度仍然缺乏。一个这种状

9、态的事情的原因是缺乏会计学术界之间的接口和行业,因为这个行业不是即将到来的各种研究项目和支持其他类似的研究活动在会计领域。在研究方面可以得出结论在会计工作领域,博士研究了很少的地区而大许多新兴会计一直探索的问题。因此需要努力了还在这方面在这方面改善。 会计的重要性已经承认在经济的行为在全球范围内活动。它还包括会计国际化的高级阶段的职业。与全球会计师事务所的秋天,阿瑟·安德森在安然(Enron)问题信誉的会计专业人士也在火刑柱上。因此会计教育工作者,研究人员和专业人员必须找出方法和手段来应对这一挑战。与上述相反,一些在这方面的研究指出,应该由发展中国家发展会计教育项目适用独特的环境会计

10、学者招募后小心翼翼地从一个另一个发展中国家,类似的环境和过程课程已经相应地调整。(博克,费边和帕特里克·哈钦森,1995年)建议应采取以下步骤来改善的状态在印度会计研究和职业。(a)应努力创造一个有利环境的交互大学/学术机构之间、专业机构和行业可能是可能的。(b)应该有单独的会计部门在大学和学院促进会计研究。(c)会计研究应该更加有目的的满足各种专业机构的要求。(d)的教学方法在大学和研究所的会计水平改变为了加强学者的计算和概念性技能在这一领域。(e)的案例研究方法应给予适当的考虑,开发一个问题会计学者的解决方法。(f)课程的学校,大学和专业学院实施会计教育应重组,以便会计学生基本的

11、研究方法和暴露自己当代会计问题。第三节影响的研究会计虽然坐在回来的域经济、统计和法律的晚,它已成为一个独立的研究领域。信息技术革命,它需要与计算机和通信技术的集成。深入金融服务也成为重要国际市场的会计专家必须装备自己获得一个深入了解计量经济学的研究方法;国际经济研究所国际贸易,国际金融,电子商务,订阅服务更有效地会计行业。会计师也将发挥在制定经济政策的有效作用,预测变化和帮助建立一个适当的金融体系和信息技术。的知识会计专业因此它是最大的理想的会计研究人员和专业人士必须装备自己迎接挑战的变化和社会的期望。人士。传统的会计到财务会计的分类,管理会计和成本会计不再是有关计算机的出现会计信息系统、决策

12、支持系统和其他现代系统的意思管理决策(Khandelwal,2000)。过时的会计模式基于理论知识教学和数值问题应该取而代之概念性知识与计算机软件。会计教育因此要求基本方法的变化,会计教学、培训、研究和实践。需要有目的的大学和法定职业之间的关系机构像ICAI ICSI和使节、。这些机构应该采取改善的挑战会计教育和研究的标准,确保其成员的行为准则使会计教育更有用的,以满足快速变化的需求在这一地区的商业世界。会计研究的资金应该是一个专业的共同责任机构,政府,行业和大学拨款委员会等领先会计公司和商行应该更慷慨的提供资金椅子在会计选择学习的寺庙。新兴的挑战在于全球化的金融市场。全球会计准则的发展另一个

13、新兴的问题在当今世界会计。还有一个紧急的需要全球各种课程在会计学校会计和商业的国家,为真正的全球化和自由化的经济。 会计教育也影响会计问题的研究。大部分的研究会计应用。然而,几乎没有任何实际这些研究的结果的应用。因此,需要共同努力所有有关的部分简化的会计教育和研究系统各新兴市场经济体,特别是印度,以便把范式转换的业务和行业的发展。Emerging Dimensions of AccountingEducation and Research in IndiaDr.Gurdip SinghPunjab School of Management StudiesPunjabi University,

14、Patiala-147002Punjab, IndiaAbstract: this paper emerging issues of accounting education and research in India have been discussed keeping in view the changing economic environment of the Indian business and industry. The environment for accounting education has totally changed and certain new challe

15、nges have emerged in this regard. The WTO reforms call for restructuring of the service sector including the accounting services. Therefore accounting education needs to be given due attention in this emerging scenario. The Information technology and the Globalization of Markets are the two other ma

16、jor governing factors impacting various changes in the accounting education. It is also important to mention here that world regions and countries vary in terms of the stage of the development of the accounting education in tune with their economic systems. Hence a great deal of attention needs to b

17、e given to customizing the broad educational needs of the accountancy profession keeping in view this factor.Accounting education in India is being imparted as a segment of Commerce stream at the senior secondary level in schools, at undergraduate level in colleges and at Postgraduate level in unive

18、rsities. But the professional status is not accorded to those passing out after having obtained the accounting education at this level. The universities and colleges basically act as feeding institutions for the professional institutions like ICAI, ICSI and ICWA. Hence there is a dire need for purpo

19、seful relationship between the universities and statutory Institutes like ICAI, ICSI and ICWA. These bodies should also take up the challenge of improvement of standard of accounting education, research and professional training of its members. The traditional classification of accounting into Finan

20、cial Accounting, Management Accounting and Cost Accounting is no longer relevant due to the emergence of computerized Accounting Information system, DSS and other modern day systems meant for managerial decision making. The outmoded model of accounting teaching based on theoretical knowledge and num

21、erical problems needs to be replaced by conceptual knowledge linked with the E- commerce and computer software.The accountancy research at the doctoral level in India is quite scanty. There is also a lack of interface between the accounting researchers and the business and industry. The industry is

22、not forthcoming in providing support for various research projects and making available the necessary data base for promoting the research activity. Hence in this context the accounting educators and accounting professionals should find out the ways and means of restructuring the accounting educatio

23、n so as to meet the challenges of change in the business and industry.Section -1Overview of Accounting Education in UK and India:In this section an attempt has been made to explain the broad highlights of the accountingeducation in U.K and India.Accounting Education in U.KThe Indian parliamentary an

24、d local government system besides the education system, is largely based on the British system, hence it is of great interest to examine the accounting education system in UK.There are four professional institutes providing accounting education for various levels in U K. These are:1) Association of

25、Book- Keepers2) The Chartered Association of Certified Accountants (ACCA)3) Association of Chartered Accountants (ACA) for auditors, and4) Association of Cost and Management Accountants (ACMA) for cost accountantsThe colleges and many private institutions in U.K. provide the necessary educational in

26、puts to prepare students for various levels of examinations conducted by ACCA with due support of these institutes. The Universities also offer highly specialised courses in accounting at undergraduate and post graduate levels. This is done with the co-operation of ACCA and ACA who exempt these grad

27、uates from a number of papers of the examination, which they are supposed to qualify for a particular course. (Grover, 1998)Accounting Education in IndiaAccounting education in India is imparted at senior secondary level in schools, at undergraduate level in colleges and at Master level in universit

28、ies as a segment of Commerce stream. But professional status is not being accorded to those passing out after obtaining the accounting education at this level. The colleges and universities act as feeding institutions for the professional institutes like ICWA, ICSI, ICAI and ICFAI. The professional

29、accounting students who complete their final examination of ICAI and ICWA are only accorded the status of a professional accountant. The quality of professionals produced by these institutions is quite good but the number of students passing out is not good enough to meet the increasing requirements

30、 of Indian business and Industry. However the middle and lower level requirements of accounting professionals in the commerce and Industry are being met by various universities and colleges. Keeping in view the emerging challenges, there is a growing need for restructuring the accounting education a

31、nd research to meet the present day needs of business in the liberalized economic environment. In the college cadre institutions in India, however B.Com. is a specialised program which provides commerce education at under-graduate level, whereas M Com education at the .post graduate level is meant p

32、rimarily for a teaching career.It is being felt that the present accounting education system in India has failed to keep pace with the requirements of the fast changing business world and to forge necessary linkages with the professional bodies in the field. The most Commerce graduates go in for pro

33、fessional qualification in accounting, financial management, company secretary, taxation and law. etc., and that those who do not, they usually seek accounting and finance jobs in business, industry and in the Public sector. The many universities in India have gone in for specialization in Accountin

34、g and Finance. At the post graduate level, M.Com. Program with specialisation in Accounting, Financial Management, Banking, Taxation and International Finance etc is largely being offered by various universities.A glance at the accounting education in India indicates that that the accounting educati

35、on has suffered from ad-hocism, remained fragmented, lacks co-ordination between Industry and accountancy academia, lacks practical applicability and is in the dire need for updating its course curriculum.The problems of accounting education discussed as above also affect the accounting research. Mo

36、st of the researches in accounting are treated as applied in nature. However, there is hardly any practical application of the results of these researches. Hence the concerted efforts are required to streamline the accounting education and research system in the country. Section-2State of Accounting

37、 Research in IndiaAccording to Tricker, R.I., (1979) accounting research is "the search for answer to questions that widen and deepen existing knowledge in the subject". Research is however a systematic investigation carried out in order to expand the frontiers of human knowledge. Accounti

38、ng research may also be viewed with a similar analogy and can be stated as an organised activity the purpose of which is to expand the horizons of knowledge in accounting theory and practice.The purpose of accounting is to generate and communicate useful information about the events of business ente

39、rprises. Accounting research however should serve a very useful purpose in determining that how accounting principles should be adjusted to suit the changing business environment. An attempt has, been made here to give an overview of the accounting research in India. In some universities and the Ins

40、titutes of Management there is a course work system before the dissertation is submitted by the scholar. The emphasis of course work is on developing and sharpening the skills of a research scholar through business statistics, econometrics, and research methodology and core courses in the field of r

41、esearch. But in large number of universities there is a part time system of research, since for full time research no scholarships are made available to the researchers. The fellow program in Management offered by IIMs is equivalent to a Ph.D program and is one of the highly structured programs whic

42、h prepare students for teaching and research careers. An overview of the fellow program in management (with the Accounting and Finance stream) has been given in the annexure I of this paper in order to understand the broad curriculum offered by these apex research and teaching institutions in India.

43、A study by Rehman and Saha (1996) pointed out that the number of accounting researches in comparison to the research conducted in various allied areas of Commerce and management is quite less. This indicated that hardly 20% of the total Ph.D. degrees awarded by the Indian universities in commerce or

44、 business studies related to the field of accounting and the rest of 80% were from various allied areas of Commerce.The number of researches in the field of working capital management have been conducted but the core areas of accounting theory and GAAP still remain unexplored(Gowda,1996).The researc

45、hes on accounting conducted in India however covered the following areas viz., Cash Flow Accounting, Financial Reporting, Harmonisation of Accounting Standards , Inflation accounting, Social Accounting, Social Audit, Value added Accounting and financial statements etc.An illustrative list of researc

46、h studies conducted in accounting field in India have been given in the annexure II.The accounting researches at the doctoral level in India are still scanty on the whole. One of the reasons of this state of affair is the lack of interface between the accounting academia and industry, since the Indu

47、stry is not forthcoming in supporting various research projects and other such research activities in the accounting area. On the research front it can be concluded that the doctoral research works in accounting field has covered very few areas whereas large number of emerging issues in accounting h

48、ave remained unexplored. Hence efforts need to be made also on this front to improve the picture in this regard.The importance of accounting has been well recognised in the conduct of economic activities globally. It also includes the advanced stage of internationalisation of the accountancy profess

49、ion. With the fall of the global accounting firm, Arthur Anderson on Enron issue, the credibility of the accounting professionals is also at the stake. Hence accounting educators, researchers and the professionals must find out the ways and means to meet this challenge.Contrary to the above, some re

50、searches in this regard point out that an effort should be made by the developing countries to develop the accounting education programs applicable to the countrys unique environment after the accounting academics have been recruited carefully from an another developing country with the similar envi

51、ronment and the course curriculum has been adjusted accordingly. (Pok, Fabian and Patrick Hutchinson, 1995)It is suggested that the following steps should be taken to improve the state of accounting research and profession in India.(a) Efforts should be made to create a conducive environment in whic

52、h the interaction between the universities/academic institutions, professional institutes and industries could be possible.(b) There should be separate Accounting departments in the universities and colleges to promote the accounting research.(c) Accounting research should be made much more purposef

53、ul so as to meet the requirements of various professional institutions.(d) The teaching methodologies in accounting at the university and Institute level should be changed in order to strengthen the computational and conceptual skills of the scholars in the field.(e) The case study approach should b

54、e given due consideration so as to develop a problem solving approach among the scholars of accountancy.(f) The course curriculum of the colleges, universities and the professional institutes imparting accounting education should be restructured so as to enable the accounting students to expose them

55、selves to the basics of research methodology and contemporary issues in accounting.Section-3Implications of StudyThe domain of accounting is though back seated in economics, statistics and law but of late it has emerged as a separate field of study. With the information technology revolution, it req

56、uires integration with computers and communication technology. The in-depth knowledge of financial services is also becoming important for the accounting professionals. The accounting specialists for the International market must gear themselves to gain an in-depth knowledge of econometrics, researc

57、h methodology; International economics, International trade, International finance, and e-Commerce so as to sub serve the accounting profession more effectively. The accountants are also expected to play an effective role in the formulation of economic Policies, to forecast the changes and to help i

58、n establishing a proper system of financial and information technology. Hence it is utmost desirable that the accounting researchers and the professionals must gear themselves up to meet the challenges of change and come up to the expectations of the society.The conventional classification of accounting into Financial Accounting, Management Accounting and Cost Accounting is no more relevant due to the emergence of computerized Accounting Information system, decision support system and other modern day systems meant for managerial de