Reform and Innovation of College Undergraduate Accounting Courses in the Intelligent Era


Dr. Shunhua Yang , Winfred Okoe Addy , Haibin Yang , Jessie Magonziwa ,

Download Full PDF Pages: 01-08 | Views: 1358 | Downloads: 217 | DOI: 10.5281/zenodo.5045164

Volume 10 - February 2021 (02)


Traditional accounting professional courses focus on the cultivation of students' accounting ability, while the intelligent age needs to cultivate students' ability of analysis, prediction, and decision-making, and improve their professional judgment ability. In view of this, the accounting professional curriculum has to be reformed from the aspects of adjusting teaching objectives, optimizing teaching content, reshaping professional judgment ability, and innovating horizontal statements model to meet the needs of the intelligent age, and solve the contradiction between traditional accounting education in colleges and universities and the practical application of the intelligent age.


Intelligent Era; Accounting Course; University Undergraduate; Reform; Innovation


                   i.            Colantonics,manes r p,whinston a.a (1971) unified approach to the theory of accounting and in-formation systems[J].Accounting Review,46(1):90- 102.

      ii.            mccarthy w e.1982,the rea accounting model:a generalized framework for accounting systems in a shared data environment[J].Accounting Review,57(3):554- 578.

    iii.            mccarthy w e.,1979,An entity- relationship view of accounting models[J]. Accounting Review,54(4):667- 686.

     iv.            LINTW,KANDELIN N A.A, 1992,computational model of an events- based object- oriented accounting information system for inventory management[J].Journal of Information Systems,6(1):47- 62.

       v.            Zhou Weihua. 2019. The evolution and development of the impact of information technology on accounting theory and practice [J]. Friends of Accounting, (5) 120-124

     vi.            Zhang Danlei. 2019. The development and transformation of accounting driven by intelligence [J]. Administrative business assets and finance, (4) 61-62

   vii.            Jin Yule, Li Hongmei. 2017. The experience and enlightenment of top-notch innovative talent training in British research universities [J]. Higher Education Research, 38(6): 98-104

 viii.            Zhang Chuyan. 2001. Taste the taste of university [J]. Higher Education Research, 4:10-15

     ix.            Xu Jicun. 2012. The meaning of curriculum understanding [J]. Educational Research, 12: 71-76

       x.            Zhang Hua. 2004. Towards the philosophy of learning [J]. Shanghai Educational Research, 2:47-49

     xi.            Xianming Xiang. 1997. Pan-Education Theory. Doctoral Dissertation of Nanjing Normal University, 92

Cite this Article: