In the midsummer season, the sun is shining, and in this beautiful Xiamen city, everything grows. From July 24th to 26th in 2019, "the Fourth Training Seminar for Young Backbone Professors" was successfully held in Xiamen University. This event was hosted by the Center for Accounting Studies of Xiamen University, and more than 70 teachers from nearly 50 universities across the country participated in this seminar.
Professor Liu Feng presided over the opening ceremony. He briefly introduced the authentic intention, the goal and vision of the training seminar for young professors organized by the Center for Accounting Studies of Xiamen University, and expressed a warm welcome to all the teachers. This seminar highly meets the needs of young teachers from counterparts universities for their future development. The tailor-made courses are closely integrated and have different focuses.
Seven professors were invited to give lectures for this seminar, including highly respected academic researchers, as well as rising academic stars. Some of them are well-known experts in the field of accounting and finance, some are senior professors who are good at social science research.
The topics involved respectively were: "Strategic Cost Management" by Professor Mao Fugen, "Culture and Accounting/Auditing Behavior" by Professor Du Xingqiang, "Methods and Issues in Accounting Empirical Research" by Professor Zheng Zhen, "Accounting and Philosophy” by professor Liu Feng, "Informal Institutional Arrangements and Accounting and Finance Research" by Professor Cai Ning, "Scientific Research Ideas and Program Application Skills" by Professor Chen Wuyuan, and "Scientific Research Ideas and Project Resources" by Professor Qu Xiaohui. From the strategic cost management thinking and methodological empirical research techniques that are closely linked to reality; to the macro and profound accounting and philosophy, the delicate and subtle informal institution and the accounting behavior in the cultural meaning; to the far-sighted scientific research topic selection and administration of academic team and program application, the professors jointly provided a rich academic feast for the participants.
Professor Mao Fugen has been doing research on and teaching management accounting for 30 years. He used business models and management strategies to interpret the various trivial things in daily life, which maked people feel enlightened. For example, in the 1970s and 1980s, young couples in China need to buy radios, bikes, watches and Sewing machines (we call “three round stuff and one ringing stuff” for short) and other fashionable goods in Shanghai city before they get married, he linked this phenomenon to the business model at that time，which is characterized by shortage of goods and high dependence on product manufacturing. Strategy needs to change while time goes.
Professor Du Xingqiang's research on the impact of informal institutions, especially religion and culture, on corporate accounting and financial behavior has a great influence in the international academic community. Combining his research results in recent years, he shared how to conduct research on accounting and auditing from different perspectives such as culture, and he specifically explained how to define and quantify culture, religion, tradition and other abstract variables in the research with examples, in addition to other methods and techniques to improve research. Professor Du’s lecture opened a new window for the trainees’ research.
Assistant Professor Zheng Zhen systematically sorted out the basic methods of empirical research, explained the applicable situations, advantages and disadvantages of various research methods. Her lecture enhanced the trainees' understanding of empirical research methods.
Professor Liu Feng's speech took a unique approach, trying to explain accounting in the context of the evolution of human society, and proposed different ways of thinking about accounting and philosophy and their interactions. Professor Liu’s lecture broadened young professors' mind and thinking with a novel perspective.
Professor Cai Ning focused on related research on informal institutional arrangements in accounting and finance. She reviewed related accounting and financial research from the macro level of culture (such as social capital), micro level (such as personal characteristics), and social network, which constituted a clear research framework for the participants.
Professor Chen Wuyuan shared his experience in conducting social science research, including how to select innovative topics, how to cultivate and demonstrate critical thinking, etc. He further showed experience and skills of filling out the project application with specific examples. As a senior professor and project evaluation experts in the humanities and social sciences, young professors benefited a lot from professor Chen’s rich lecture.
Professor Qu Xiaohui shared his experience, gains and thinking in conducting academic research over the years. Professor Qu believes that academics is a life-long career of exploring new knowledge and things. She also practices this belief and set a living example for the audience.
At the ending of the seminar, Professor Qu Xiaohui made a closing speech. She welcomed sincere feedback and valuable suggestions from all participants, and hoped that the series of training seminar activities will be better and more popular. And at last, she sent good wished to the teachers participating in this seminar.
The successful completion of this training seminar for young professors has benefited from the great attention of counterparts colleges and all walks of life outside, and it is inseparable from the strong support of accounting researchers. Although the three-day training is over, there is still a long way to go for academic research. It is hoped that this training will enhance mutual learning and communication among scholars and contribute to the cause of accounting research.
