摘要
文章选取浙江大学管理学院为对象,研究了高校会计数智化培养改革演变过程中的意义建构范式。研究发现,案例对象的改革演进先后经历了人才改革培养方案制定、智能财务专业成立起步、产学研贯通协同育人等三个阶段,各阶段的意义建构范式分别是:受限的意义建构、介于受限与导向明确之间的意义建构、导向明确的意义建构。研究认为:意义建构活动能够提升各利益相关方的认知,并以此为指导,调整人才培养实施行为,进而影响到高校会计数智化人才培养改革的实施效果;其中,促发因素表现出由外到内,由被动到主动,由短期到可持续的演变规律;意义建构的控制主体表现出逐步下沉,控制程度逐渐降低,控制作用非线性的变化规律;意义建构的接受主体呈现出活跃度由低向高、由管理层向基层教师、由学校向校外企业逐渐转化的变化规律。
Taking the school of management of Zhejiang University as the object,this paper studies the meaning construction mode in the process of the reform and evolution of accounting digital intelligence training in college.The study found that the case object have gone through three stages:limited meaning construction,limited and clearly oriented meaning construction,and clearly oriented meaning construction.The study believes that the significance of construction activities can enhance the awareness of all stakeholders,and use this as a guide to adjust the implementation behavior of digital talent training,which in turn will affect the implementation effect of the reform of talent training in accounting and intelligent talents in colleges;Among them,the promoting factors reflect the evolution law from the outside to the inside,from passive to active,from short-term to sustainable;The control body of meaning construction shows the law of gradual sinking,gradual reduction of control degree,and nonlinear change of control effect;The main body of acceptance of meaning construction presents the law of change in the gradual transformation of activity from low to high,from management to grass-roots teachers,and from schools to off-campus enterprises.
作者
代军
邱玉莲
DAI Jun;QIU Yu-ian(Management School,Wuhan University of Science and Technology,Wuhan 430065,Hubei,China)
出处
《红河学院学报》
2024年第2期53-58,共6页
Journal of Honghe University
基金
武汉科技大学2021年度本科教学研究重点项目(2021Z008)。
关键词
数智化人才培养
意义建构
会计专业
digital and intelligent talent training
meaning construction
accounting profession
作者简介
第一作者:代军(1978-),男,湖北武汉人,博士,教授,研究方向:高等教育人才培养改革研究;通信作者:邱玉莲(1965-),女,湖北大悟人,硕士,教授,研究方向:高等教育人才创新发展研究。
