International Journal of Education

Under the background of artificial intelligence, technological change puts forward higher requirements for enterprise management mode, management ability and accounting information. Enterprises pay more and more attention to the role of management accounting in daily management, strategy execution and long-term sustainable development. In teaching practice, management accounting should give full play to the characteristics of vocational education and optimize the course positioning, logic design, content, etc. The course logic design takes strategy as the program, the course framework is centered on the decision-making process, and the course content forms a closed-loop theory of "planning, budgeting and control" around the decision-making process. Management accounting courses should also combine the development trends of big data, real-time, visualization, etc., to cultivate students ability to use data for decision-making analysis, and connect with the direction and goal of management accounting "strategy realization and decision support".

Artificial intelligence background; Management accounting; Curriculum optimization