Strategic Management Guidelines for Accounting Practice Teaching in Guangxi Industrial and Commercial Vocational and Technical College

บทคัดย่อ

The objectives of this research were: (1) to survey the problems and needs of accounting practice teaching in higher vocational colleges, and (2) to develop strategic management guidelines for accounting practice teaching in these institutions. The study sample comprised 353 students and 80 teachers from Guangxi Industrial and Commercial Vocational and Technical College. A questionnaire containing 80 items on a five-point Likert scale was used as the research instrument. Its quality was validated by three experts using the Index of Item-Objective Congruence (IOC). The collected data were analyzed using quantitative methods and presented in terms of percentage, mean, and standard deviation.

The findings revealed that both the problems and needs of accounting practice teaching were rated at the “highest” level. The developed strategic management guidelines consist of four components: (1) an overview of accounting practice teaching in higher vocational colleges, (2) existing issues in current accounting practice instruction, (3) an analysis of the causes of these problems, and (4) strategic management guidelines for improving accounting practice teaching. The guidelines were evaluated by three specialists, with IOC values ranging from 0.67 to 1.00. The reliability coefficients of the questionnaires were 0.832 for students and 0.837 for teachers. These results indicate that the strategic management guidelines are both reliable and effective, and they can be successfully applied to enhance accounting practice teaching at Guangxi Industrial and Commercial Vocational and Technical College.