Interdisciplinary Curriculum Reform and Practice of Accounting Programs for the Cultivation of Digital Literacy and Skills—Based on Action Research Theory

Abstract

Abstract: The ineffective construction of interdisciplinary courses in a major challenge faced by current accounting majors in cultivating digital application talents, universities struggle to develop students equipped with high-level digital literacy, technical skills, and innovative thinking. This paper conducts two rounds of action research on the interdisciplinary course big data financial analysis and practice to explore effective strategies for reforming interdisciplinary accounting courses. By integrating students'cognitive patterns with industry-specific demands, reconstructing knowledge systems, innovating teaching methodologies, and improving evaluation approaches, this study effectively addresses the difficulties of entry barriers and lack of interest with interdisciplinary courses. Consequently, significant improvements in students'digital literacy and accounting skills were achieved.

Key words: Digital literacy, Accounting program, Interdisciplinary course, Action research, Curriculum construction, Digital talent

CLC Number:

G642

LU Huan, YANG Yang. Interdisciplinary Curriculum Reform and Practice of Accounting Programs for the Cultivation of Digital Literacy and Skills—Based on Action Research Theory[J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(13): 31-34.

References

[1] 董南雁,张俊瑞,郭慧婷.面向数智时代的会计范式探索与高端人才培养[J].会计研究,2023(1):179-189.
[2] 陈海红. 企业财务数智化发展背景下财务管理实务课程建设实践研究[J].现代商贸工业,2025(7):63-66.
[3] 赵欢,郭思佳,苟佳伟.基于学科交叉融合的民办高校数智化财会人才培养路径研究[J].上海商业, 2023(1):178-180.
[4] 秦甜帆,周海涛.新兴交叉专业融合育人的基本逻辑、实践困境与创新路径[J].现代大学教育,2025,41(1):84-91.
[5] 袁春生. 数智时代会计学多学科融合分型培养模式探索[J].财会月刊,2023,44(3):78-86.
[6] 雷雨嫣,李永红.产教融合创新的数智化会计课程教学改革探索[J].中国农业会计,2024,34(21):107-109.
[7] 蔡显军,陈清蓉,温素彬,等.新文科背景下智能会计人才培养改革与实践——以南京审计大学为例[J].会计之友,2022(3):135-140.
[8] 冯婕,张娟.数智化背景下财会类专业课程教学创新探索——以中级财务会计课程为例[J].甘肃高师学报,2025,30(1):114-119.
[9] 姚守宇,同嘉睿,李胜楠.数智时代的会计人才培养模式研究:挑战与未来[J].天津大学学报(社会科学版), 2023,25(5):442-448.
[10] 陈向明. 实践—反思性行动研究的意涵和路径[J].人民教育,2023(Z3):109-112.
[11] 魏志慧,胡啸天,林东华,等.高校教师构建TPACK持续发展共同体的行动研究:基于实践——反思的路径[J].电化教育研究,2025,46(3):102-107,113.
[12] 赵立莹,侯夏梦.基于“最近发展区”的研究生教育立德树人效果提升路径探析[J].西安建筑科技大学学报(社会科学版),2023,42(3):42-49.
[13] 戚昕,张瑛,于华明.新文科背景下创业管理课程实践教学方法改革研究[J].黑龙江高教研究,2025,43(3): 92-98.
[14] 孟小佳. 成人学习理论视角下大学生自主学习能力的培养模式[J].中国成人教育,2017(21):13-16.

[1]	CHEN Shanshan. Cultivation of Digital Literacy of Vocational School Teachers in the Digital Context: Logical Framework and Realization Path [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(9): 82-84.
[2]	CHENG Jing, BU Xiao, CHEN Chen. Cultivation Strategy of High-Quality Farmers'Digital Literacy under the Background of Digital Villages [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(9): 105-108.
[3]	XIAO Xiao. Research on the Project-Based Teaching Reform of Finance and Economics Courses in Higher Vocational Colleges [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(8): 42-45.
[4]	ZHANG Yingkun. Exploring the Path of Interdisciplinary Curriculum Construction in Art and Technology Majors from the Perspective of “Integration of Art and Science” [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(8): 105-107.
[5]	QIU Siwei, QIN Chun. Construction and Implementation of Teaching System for CNC Machine Tool Operation Skills in Higher Vocational Education under the Background of Intelligent Manufacturing [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(8): 108-110.
[6]	ZHENG Guojun. Research on the Model Construction of Factors Influencing the Improvement of Digital Literacy of Teachers in Private Vocational Colleges [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(7): 7-10.
[7]	YAO Xiongfei, JIANG Lijun. Research on the Path to Enhancing Digital Literacy of Business Teachers in Higher Education Institutions under the New Liberal Arts Context [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(7): 11-16.
[8]	DONG Yun, ZHANG Yifeng. Research on Teaching Reform of Tribology Principles Based on Project-Driven Method [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(7): 24-26.
[9]	WANG Tongtong, ZHAO Siwen. Research on the Teaching Reform of Financial Risk Management Course in the Digital Economy [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(7): 43-45.
[10]	ZHOU Qian, WANG Chenghao. Research on the Path of Innovation and Entrepreneurship Curriculum Construction Empowered by the Integration of Production and Education [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(7): 179-181.
[11]	LIU Zhanjian, ZHANG Xiguang, YUAN Ruixia, YUAN Dandan, LI Meiling, WANG Ling, WANG Wei. Exploration and Practice of Constructing First-Class Social Practice Courses under the Background of “Double Innovation”—Taking Environmental Engineering Innovation Research and Training Course as an Example [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(3): 65-67.
[12]	LIU Xiaogang, YU Rongrong, LI Jianhui, CHEN Yao, GUO Jiaojiao. Cultivation Path of Digital Literacy for University Teachers under the ChatGPT Technology Boom [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(3): 71-73.
[13]	DONG Zixin, CHEN Bodong. Exploration of Localized Interpreter Training Strategies and Practices—Taking the Interpretation Course Emphasizing the Regional Characteristics of Wenzhou as an Example [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(3): 74-77.
[14]	WANG Juemin, ZHANG Aimin, JIANG Xugang, MENG De, HU Chenghai. Research on the Element Model of Digital Teaching Innovation Literacy for Vocational College Teachers [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(2): 1-3.
[15]	FENG Hao, LIU Wei, XU Liangsheng, HUANG Lili. Exploration and Practice of Virtual Simulation Teaching in the Teaching of “Strategies and Technological Progress in Plant Disease Control”for Graduate Students—Taking the Disaster Law and Prevention and Control of Apple Tree Rot Disease as an Example through Virtual Simulation [J]. The Theory and Practice of Innovation and Enntrepreneurship, 2025, 8(2): 169-171.