第十一屆高等教育國際學術研討會
國際背景下的教與學質量保證

The 11th Higher Education International Conference on Teaching and learning Quality Assurance in International Contexts

2019/11/19-21

Macao Polytechnic Institute, Macao, China

分組報告
Parallel Sessions

LEARNING AND COLLABORATION THROUGH ACCOUNTING PRACTICUM: A THREE-WAY PARTNERSHIP CASE STUDY IN MACAU
Chun Cheong Fong
Macao Polytechnic Institute
Abstract

This study attempted to examine learning and collaboration endeavour of three parties (the institute, the employer, and the student) through arrangement of accounting practicum at a tertiary institute in Macau. Using a survey of 24 items, the study explored how students and employers differed in their views regarding the role of the practicum experience and the practicum students’ abilities. It examined differences in the perceptions of practicum between accounting students and employers in the field.

Using t-test analyses, the results of the study revealed that accounting practicum students and employers expressed different views on 4 of the 24 items in the survey. They had significantly different perceptions regarding practicum students’ skills and the role of the accounting practicum students. This study filled the gap in the literature about the differences and implications for the accounting students and the employers in accounting profession. The findings are important to let both the employers and the students be aware of the judgement and value differences before the actual staff career development.

Author Profile(s)
Dr Fong Chun Cheong, Steve, is the Associate Professor and Accounting Program Coordinator at School of Business of Macao Polytechnic Institute in Macau. He is PhD graduate of Curtin University in Australia and FCPA (Australia). He has got over 25s years’ experience in teaching Accounting, Finance, and Management at tertiary levels, and brought up numerous graduates who now work in Accounting and Business fields in Macau, Hong Kong, China and overseas. His major research interests include behavioural aspects of Management Accounting, Accounting Information Management, Accounting Education and Corporate Governance. He published referred academic articles, professional articles, book chapters and accounting reference books.