Research on Undergraduate Accounting Education at the Present Stage Based on Questionnaire Survey



The characteristics of economic globalization and the era of knowledge economy have proposed the demand of top accounting talents featuring internationalization and cross-discipline. The undergraduate accounting education should launch the reform on talent cultivation mode under the guidance of competence framework of professional accountants, aiming at cultivating accountants competent to socioeconomic development and providing the modern enterprises with the guarantee of talents to meet the practical demands of reform on higher accounting education in China. This paper firstly elaborates on the theoretical relationship between undergraduate accounting education and ability cultivation of professional accountants. Secondly, this paper explores the professional roles and demands of professional competences of undergraduates major in accounting through questionnaire survey, and proposes some opinions and suggestions.

Key words: Undergraduate; Accounting education; Professional competence; Talent cultivation


Undergraduate; Accounting education;Professional competence; Talent cultivation

Full Text:



Chen, Lihua. The Competence Training of Professional Accounting under the Environment of Informationization. Nanjing University Press.

Chen, Yugui. International Guidance of Qualification Evaluation on Professional Accountants. 1999(4): 60-62.

Liu, Yongze & Sun, Guangguo. The Current Status and Countermeasures of Accounting Education & Research on Accounting Education in China. 2004(2): 75-81

Liu, Zhongwen & Chen, Jiajun. The Professional Competence Survey Analysis of Undergraduates Major in Accounting. Education Research, 2008 (02):106-109

Multiple Roles of Professional Accountants: Monographic Interview on Professional Accountants in Non-auditing Service field by IFAC. China Certified Public Accountant Association.

Yan, Dawu & Wang, Huacheng. The 21th Century Oriented Accounting Series Courses and the Research on its Reform of Instruction Contents. The Annual Conference Paper in 1998 of CAPA-Chinese Accounting Professors Association. Beijing.



  • There are currently no refbacks.

Copyright (c)

Share us to:   


  • How to do online submission to another Journal?
  • If you have already registered in Journal A, then how can you submit another article to Journal B? It takes two steps to make it happen:

1. Register yourself in Journal B as an Author

  • Find the journal you want to submit to in CATEGORIES, click on “VIEW JOURNAL”, “Online Submissions”, “GO TO LOGIN” and “Edit My Profile”. Check “Author” on the “Edit Profile” page, then “Save”.

2. Submission

  • Go to “User Home”, and click on “Author” under the name of Journal B. You may start a New Submission by clicking on “CLICK HERE”.

We only use three mailboxes as follows to deal with issues about paper acceptance, payment and submission of electronic versions of our journals to databases:;;

 Articles published in Higher Education of Social Science are licensed under Creative Commons Attribution 4.0 (CC-BY).


Address: 1020 Bouvier Street, Suite 400, Quebec City, Quebec, G2K 0K9, Canada. 
Telephone: 1-514-558 6138 
Website: Http:// Http://;

Copyright © 2010 Canadian Research & Development Center of Sciences and Cultures