CAJ | 학술논문

师生之间的知识共享模式直接决定高校会计专业实践教学的效果。基于隐性知识外化的知识创造理论视角对两所高校会计专业师生进行问卷调查的结果显示,学校、教师、学生都以不同的方式对会计实践教学中师生的互动行为施加影响。高校应该一方面加强自身努力,另一方面引导教师与学生作出各自的努力,以更好地开展会计实践教学。
사생지간적지식공향모식직접결정고교회계전업실천교학적효과。기우은성지식외화적지식창조이론시각대량소고교회계전업사생진행문권조사적결과현시,학교、교사、학생도이불동적방식대회계실천교학중사생적호동행위시가영향。고교응해일방면가강자신노력,령일방면인도교사여학생작출각자적노력,이경호지개전회계실천교학。
Knowledge-sharing model between teachers and students directly determines the effect of practice teaching of accounting. Based on the creation theory of tactic knowledge externalization, we carry out a survey to teachers and students of accounting from two universities. The survey shows that schools, teachers and students each exert their own influence on teacher-student interaction in accounting practice teaching. To better earry out practice teaching, schools should make their own efforts as well as to guide teachers and students to make their best.