会计学教学模式创新与教材体系改革——AI技术冲击、中国文化嵌入与伦理关注

Innovation of Accounting Teaching Model and Reform of Accounting Textbook System:Impact of AI Technology,Chinese Culture Embeddedness,and Ethical Concerns

本文以厦门大学会计学系近年来的教学改革为案例,系统总结了AI技术冲击、中国文化嵌入与伦理关注对会计学教学模式创新与教材体系的影响,分析了会计学教学模式创新与会计学教材体系改革的可能方向,强调通过厚基础与宽口径实现会计学教学模式创新与教材体系改革。进而,本文提出IMSAR框架,强调根据社会需求与环境发展确定培养目标,通过内外双层“四轮驱动”确保教学模式创新与教材体系改革,设立“六位一体”与“六步闭环”的教学保障机制,以及通过系企合作创新教学平台和产学研有机结合。在阐述了可能的创新点与总结应用效果的基础上,本文展望了未来的教学改革方向,包括但不限于学科交叉融合、关注“因果关系”和注重学生特质改变对会计学教学的挑战。

This article takes the teaching reform within Accounting Department at Xiamen University in recent years as a case study,systematically summarizes the impacts of AI technology,Chinese cultural embeddedness and ethical concerns on the innovation of accounting teaching model and accounting textbook system,analyzes the possible directions of accounting teaching model innovation and accounting textbook system reform,and emphasizes the realization of accounting teaching model innovation and textbook system reform through a solid foundation and broad scope.Moreover,this article proposes the IMSAR framework,emphasizes to train students based on social needs and environmental development,ensures innovation in teaching model and accounting textbook system reform through a dual layer of‘four-wheel drive’inside and outside,establishes a‘six in one’and‘six step closedloop’guarantee mechanism,and enhances department-enterprise collaborative innovation teaching platform and organic integration of industry,academic and research.On the basis of elaborating on possible innovative points and summarizing the application effects,this article looks forward to future teaching reform directions,including but not limited to interdisciplinary integration,the focuses on‘causal relationships’,and the emphases on the challenges of changing student traits in accounting teaching.