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Design and Effect of Hybrid Teaching Reform of Cost Accounting under the Smart Classroom Model

Author(s)

Zhou Jing,Ran Jiayu

Affiliation(s)

Dongguan City University, Dongguan, China

Abstract

To solve the teaching problems of Cost Accounting, such as abstract theories, disconnection from practice, and insufficient student initiative, and to meet the demand for accounting talents in the digital era, this study constructs a hybrid teaching model of “online independent study + offline interactive inquiry + after-class expansion and improvement” based on the smart classroom platform. Teaching practice was carried out in the financial management major by reconstructing teaching objectives, optimizing teaching content, innovating teaching processes, and reforming the evaluation system. Practice shows that the reform model has effectively improved students’ course participation, theoretical application ability, and digital literacy, significantly enhanced teaching effects, and provided a feasible path for the teaching reform of accounting courses in application-oriented undergraduate colleges.

Keywords

Smart Classroom; Cost Accounting; Hybrid Teaching; Teaching Reform; Application-Oriented Talent Training

References

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