Volume 8,Issue 9
Construction and Practice of “Three Integrations” Teaching Mode for Intermediate Financial Accounting Empowered by AI
The competency structure of the accounting profession is changing due to the widespread adoption of artificial intelligence (AI) technology, posing new demands on accounting course teaching in universities. “Intermediate Financial Accounting” is a core course in accounting studies, which faces triple teaching challenges in application-oriented private undergraduate colleges: theoretical abstraction, a disconnect between theory and practice, and insufficient learning motivation. Based on the theories of human-machine collaboration, constructivist situated learning, and precision teaching, this paper constructs a teaching model that integrates “dynamic AI case integration, human-machine collaborative accounting integration, and course intelligent agent question-answering integration.” Before class, AI is used to generate preview scenarios. During class, students’ ability to judge standards is trained through dynamic case discussions and comparisons between human and machine accounting. After class, the course intelligent agent provides continuous question-answering support and feeds back learning data to inform teaching. This model, supported by generative AI tools, offers a replicable and scalable path for the digital and intelligent teaching reform of accounting courses in application-oriented private undergraduate colleges.
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