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Research on the BOPPPS-Based Teaching Model for Accounting Majors under the Background of Digital Transformation in Talent Cultivation

Author(s)

Niyan Wu

Affiliation(s)

School of Economics and Management, Sichuan Minzu College, Ganzi, Sichuan, China

Abstract

The rapid advancement of the digital economy has driven profound transformations in the finance and accounting industry, shifting toward paperlessness, real-time processing, intelligence, and business-finance integration. Consequently, the market urgently demands interdisciplinary accounting talents with solid professional foundations, digital application skills, and comprehensive problem-solving capabilities. As social development accelerates the digital transformation of accounting and auditing, fostering the digital literacy of financial and accounting talent has become a critical task for the industry. However, traditional accounting instruction remains predominantly teacher-centered which means insufficient preparation, fragmented activities, and weak feedback, resulting in a mismatch between talent supply and industry demands. As a student-centered closed-loop model, BOPPPS which comprises Bridge-in, Objective, Pre-assessment, Participatory Learning, Post-assessment, and Summary, is well-suited for reforming accounting education. Against the backdrop of digital transformation, this paper analyzes current educational dilemmas using domestic industry statistics and explains the adaptive logic of the BOPPPS model. It constructs a tripartite teaching implementation framework for accounting majors: "pre-class online preparation, in-class blended implementation, and post-class extension and enhancement." Furthermore, the study improves a diversified evaluation system of process and outcome assessment, and proposes strategies to ensure effective delivery. The aim is to address instructional pain points, enhance students' digital literacy, practical skills, and innovative collaborative capabilities, ultimately achieving effective alignment between university-level accounting talent cultivation and digital industry demands.

Keywords

Digital Transformation; Accounting Major; BOPPPS Teaching Model; Talent Cultivation; Digital Literacy

References

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