Reform and Practice of the "Accounting" Course under the New Business Education Framework in the Digital-Intelligent Era

Jianghong Ye

doi:10.70088/vhjjza48

Authors

Jianghong Ye Beijing Institute of Petrochemical Technology, Beijing, China Author

DOI:

https://doi.org/10.70088/vhjjza48

Keywords:

accounting education, digital intelligence, business education, curriculum reform, blended learning

Abstract

The rapid development of digital-intelligent technologies, including artificial intelligence, big data analytics, and cloud computing, poses fundamental challenges to traditional accounting education paradigms. Grounded in the positioning of the "Accounting" course as a foundational platform course for business-related majors, and in response to the persistent pain points of conventional teaching methodologies—such as fragmented knowledge structures, insufficient practical application, and limited integration of emerging technologies—this paper proposes a comprehensive course teaching reform scheme. The reform takes "using accounting" as its core teaching objective, adopts "business-finance integration" as the logical mainline, and is jointly driven by digital-intelligent technology and ideological and political education. The restructured course constructs a four-in-one objective system encompassing knowledge acquisition, competency development, quality cultivation, and technological proficiency. Teaching content is systematically organized along the "business-information-decision" chain to foster a holistic understanding of accounting's role in organizational decision-making. Furthermore, the course adopts blended teaching methods and project-driven pedagogical approaches to realize an integrated teaching-learning-doing model. This reform aims to cultivate students' financial thinking, data literacy, and business ethics awareness, thereby preparing them to meet the evolving demands of the digital economy. The proposed framework provides a replicable reference for accounting curriculum innovation in higher education institutions pursuing new business education initiatives.

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