Developing critical thinking skills and effective co‐operative international accounting degree programs in China
Bibliographic record
Abstract
Purpose The authors aim to critically review the co‐operative education program conducted between 20 Chinese universities and the Certified General Accountants’ Association of Canada. Design/methodology/approach The assessments made are influenced by the results of a questionnaire survey of the opinions of students in the co‐operative education program; and by the experiences of the authors variously as a current teacher, former student, and independent observer of this program. Findings The authors offer suggestions to improve accounting education in China in areas of curriculum and teaching. In doing so, they emphasize the need to develop critical thinking skills. Originality/value This paper provides good insights to how many Chinese universities co‐operate with foreign universities and/or foreign professional accounting associations to educate accountants. This is particularly important in an era in which China's rapidly expanding international trade and overseas investment has prompted a growing need for it to develop more internationally‐proficient accountants.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.002 | 0.002 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.001 | 0.004 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".