ARTICLE
27 October 2026

AI-Empowered Personalized Learning Pathway Construction and Teaching Reform in Digital Management Accounting Course

Feifei Li1 ,  Yunyi Zheng1 ,  Kairui Chen1 ,  Xiaolu Zhou1* ,  Mengna Gu1
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1 School of Management, Beijing Union University, Beijing 100101, China
erd 2026 , 8(9), 291–299; https://doi.org/10.26689/erd.v8i9.15896
© 2026 by the Author(s). Licensee: Bio-Byword Scientific Publishing Pty Ltd, Australia. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

Aiming at the issues confronted by the Digital Management Accounting course, including the complexity of its knowledge system, significant stratification in students’ learning needs, and the failure of the traditional “uniform” teaching mode to meet individualized cultivation objectives, this study explores a reform pathway that integrates Artificial Intelligence (AI) technology into curriculum teaching. Based on a four-dimensional operational mechanism encompassing “learning status diagnosis—learning profile construction—pathway generation—dynamic feedback,” an AI-empowered teaching reform system is constructed, covering stratified teaching resources, an integrated flipped classroom, and a diversified intelligent evaluation system. The findings demonstrate that this pathway can effectively resolve the contradiction between “uniform instruction” and “stratified needs,” significantly enhance students’ learning autonomy, knowledge transfer, and comprehensive decision-making competence, and provide a reference for the digitalized teaching reform of analogous courses.

Keywords
Artificial intelligence
Personalized learning pathway
Digital management accounting
Teaching reform
Funding
Teaching Reform Project of Beijing Union University “Teaching Innovation and Practice of Digital Management Accounting Course Based on AI Personalized Learning Pathway” (Project No. JJ2025Y035)
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Conflict of interest
The authors declare no conflict of interest.
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