The Development of Digital Accounting Course Curriculum to Enhance Accounting Professional Skills and Digital Literacy for Students in Ningxia Province, China.

Abstract

This study critically examines the current state and challenges of vocational accounting education in China, with a particular focus on enhancing professional skills and digital literacy in accounting. Recognizing the central role of accounting in the social sciences against a backdrop of changing political, economic, and cultural contexts, as well as the new challenges brought by digital transformation to the accounting industry, this study underscores the vital importance of digital literacy for accounting practitioners.This study critically examines the current state and challenges of vocational accounting education in China, particularly focusing on enhancing professional skills and digital literacy in accounting, guided by Taba's curriculum theory. This research aimed to 1) Investigate the current situation and problems of accounting courses in China,2)Construct Digital Accounting Course Curriculum in Chinese vocational colleges,3) Implement Digital Accounting Course Curriculum and 4) Evaluate Digital Accounting Course Curriculum.

The study surveyed the needs of 204 accounting students at Ningxia University of Finance and Economics to develop and adjust the curriculum content. Additionally, the study included 124 experimental group students who received the new accounting curriculum and 124 control group students who received traditional accounting courses. The improvement in accounting professional skills and digital literacy was assessed through pre-and post-tests. The newly developed accounting digital curriculum, which integrates case studies, data analysis, and ethical considerations of the digital age, aims to provide a balanced combination of theoretical knowledge and practical application, emphasizing innovative thinking.Data were analyzed by using descriptive statistics such as frequency, percentage, mean, standard deviation, and inferential statistics for testing research hypotheses such as Independent samples t-test, Paired samples Wilcoxon signed rank test, Mann-Whitney U test, and content analysis.

The results show that students significantly improved in accounting capabilities and digital literacy through the new curriculum. The course was evaluated using the Evaluation Indicator Scoring Value Statistics Table and random checks of 30 students, revealing enhanced knowledge and skills in key areas such as financial concepts, tax management, and internal control auditing. However, there is still room for improvement in digital literacy. Student feedback indicated that despite the enhancements in course content, further improvements are needed in teaching methods, classroom interaction, and comprehensive teaching training, especially in terms of textbook selection, diversification of teaching methods, and guidance and support during the learning process.

Therefore, this study recommends the adoption of more innovative and diversified teaching methods, such as a blended online-offline teaching model, incorporating interactive teaching methods like group discussions, role-playing, and case studies, and utilizing technology tools like interactive whiteboards and educational software. It also suggests regularly updating course content to balance theoretical teaching and practical skill cultivation, using vivid cases and real data to make classroom teaching more engaging and relevant to practice.

These findings not only emphasize the urgency of reform in accounting education and the necessity of curriculum improvement but also fill the gap in linking digital literacy with accounting courses. This study makes a significant contribution to the field of accounting education, providing a robust framework for future course development and research. It presents specific recommendations for teaching methods and course content. However, it's important to note that this study mainly focuses on the accounting profession, and its conclusions may have limited general applicability.

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