Author(s)

YuHan Xiao

Affiliation(s)

Management Department,Shanghai University of Engineering Science, Shanghai 200437, China.

Corresponding Author

YuHan Xiao

ABSTRACT

As a core course for accounting majors, Financial Accounting bears the dual responsibility of imparting professional knowledge (focusing on the accounting of five major elements: assets, liabilities, owner's equity, income, and expenses) and shaping professional ethics. From the perspective of curriculum ideological and political education (CIPE), the traditional teaching model of this course faces the problem of "disconnection between professional knowledge and value guidance". This paper proposes four innovative reform paths: content reconstruction, model innovation, evaluation optimization, and guarantee strengthening. By integrating ideological and political elements into accounting practice scenarios, building an "AI+BOPPPS" closed-loop teaching model, and establishing a dual-dimensional evaluation system of "professional competence + ideological literacy", it aims to construct an educational system of "taking accounts as the foundation and integrity as the soul", and cultivate accounting talents who meet the requirements of the market economy and have a sense of social responsibility.

KEYWORDS

Curriculum ideological and political education; Financial accounting; AI+BOPPPS teaching model; Dual-dimensional evaluation; Talent cultivation

CITE THIS PAPER

YuHan Xiao. Innovative reform paths of financial accounting course from the perspective of curriculum ideological and political education. World Journal of Management Science. 2025, 3(4): 31-36. DOI: https://doi.org/10.61784/wms3088.

REFERENCES

[1] Wu Zixuan, Sun Yanping. Research on the reform of ideological and political teaching of financial accounting courses in higher vocational colleges under the concept of OBE. Huazhang, 2025(09): 117-119. https://doi.org/CNKI:SUN:HAZH.0.2025-09-039.

[2] Guo Xianghong, Yang Wenyu, Li Xiaofang. Exploration of Ideological and Political Education in Basic Accounting Course in Higher Vocational Colleges. University, 2025(21): 96-99. https://doi.org/CNKI:SUN:DXYP.0.2025-21-025.

[3] Lu Xin, Wei Yunnuan. Exploration and Research on Ideological and Political Education in Basic Accounting Course in Higher Vocational Colleges. Modern Business and Trade Industry, 2025(12): 158-160. https://doi.org/10.19311/j.cnki.1672-3198.2025.12.050.

[4] He Liuan & Zhou Qinghua. Discussion on the application of teaching model in advanced financial accounting courses - based on the teaching method of "case + discussion". Modern Business and Trade Industry, 2025(22): 168-171. https://doi.org/10.19311/j.cnki.1672-3198.2025.22.053.

[5] Gu Ruipeng. Exploration on Ideological and Political Teaching Practice of Financial Accounting Course Based on Educational Psychology. Psychiatria Danubina, 2025, 34(S4): 815-815.

[6] Yihua Xu. Analysis on Ideological and Political Construction of Finance and Accounting Courses in Higher Vocational Colleges. Education Journal, 2024, 7(7). https://doi.org/10.31058/J.EDU.2024.77019.

[7] Nicole Mockler. Accounting for teachers: changing representations of education in The Australian Financial Review 1993–2022.Educational Review, 2025, 77(6): 1778-1797. https://doi.org/10.1080/00131911.2024.2362171.

[8] Shuai Changhao, Zhang Hongtao. The Path Exploration of Ideological and Political Education in Probability Theory and Mathematical Statistics Courses under the Background of “All-staff Education”. Education Reform and Development, 2025, 7(3): 277-282. https://doi.org/10.26689/ERD.V7I3.10006.