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Framework Design and Implementation Pathways for a 5E Model-Based Management Accounting Curriculum Ecosystem

Author(s)

Lu Zhang*, Jiayi Zhang

Affiliation(s)

School of Business, Xi’an University of Finance and Economics, Xi’an, Shaanxi, China *Corresponding Author

Abstract

This study addresses critical challenges in Management Accounting education, including the abstract nature of theoretical content, ineffectiveness in ethical cultivation, monotonous teaching methods, simplistic assessment approaches, and the persistent disconnect between theory and practice. Grounded in constructivist theory and the PDCA (Plan-Do-Check-Act) cycle, the research constructs a curriculum ecosystem centered on the 5E Instructional Model. Guided by the student-centered principle, this study designs a systematic instructional pathway to integrate the five phases - Engagement, Exploration, Explanation, Elaboration, and Evaluation - seamlessly into the teaching and learning process. This approach aims to achieve a synergistic unification of knowledge impartation, competency development, and value shaping, thereby providing a valuable theoretical framework and practical paradigm for the ecological construction and high-quality development of business curricula.

Keywords

Management Accounting; 5E Instructional Model; Blended Learning; Moral Education and Talent Development

References

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