Volume 4,Issue 6
Exploration and Practice of the Implementation Path of Case Teaching in the “Cost and Management Accounting” Course
The traditional “theoretical indoctrination” teaching model for “Cost and Management Accounting” can no longer align with the course’s characteristics or the needs of application-oriented talent training. As a vital bridge between theory and practice, case teaching has become a key approach to improving the course’s teaching effectiveness. Based on the current status of case teaching implementation in “Cost and Management Accounting”, this study analyzes the problems in the teaching process. Drawing on the practical experience of excellent management accounting cases in the Ministry of Finance’s database, it proposes targeted optimization strategies and clarifies safeguard measures for teaching implementation. The aim is to provide practical references for improving the teaching quality of “Cost and Management Accounting” and cultivating application-oriented accounting talents that meet industry demands.
[1] Yu XY, 2022, Management Accounting. China Renmin University Press, Beijing.
[2] Yu XY, 2020, Research on Accounting Theory and Modern Management Accounting. China Financial and Economic Publishing House, Shanghai.
[3] Kaplan RS, Atkinson AA, 2019, Advanced Management Accounting. Prentice Hall, New Jersey.
[4] Kaplan RS, Cooper R, 1992, Implementing Activity-Based Cost Management: From Analysis to Action. Harvard Business School Press, Cambridge.
[5] Wang HC, 2021, Research on Case Teaching of Management Accounting. Accounting Research, 2021(5): 18–25.
