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The Theory and Practice of Innovation and Enntrepreneurship ›› 2026, Vol. 9 ›› Issue (6): 159-161.

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Research on the Implementation Path of PBL in Accounting Courses under the Background of Digital Intelligence

CAI Hong   

  1. Xingzhi College of Xi'an University of Finance and Economics, Xi'an Shaanxi, 710038, China
  • Online:2026-03-25 Published:2026-07-01

Abstract: With the rapid advancement of intelligent and digital technologies, the role of accounting has undergone significant transformation. Accordingly, the cultivation of accounting talents must adapt to evolving societal and professional demands. Traditional teaching models show limitations in developing students'innovative thinking, data analysis skills, and practical competencies. As a problem-centered and student-oriented instructional method, Problem-Based Learning (PBL) offers a fresh approach for reforming accounting curricula. This paper aims to provide actionable theoretical guidance and practical pathways for promoting teaching reform in accounting programs within higher education institutions.

Key words: Digital intelligence, PBL teaching method, Accounting courses, Big data, Teaching model, Implementation path

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