Research on Management Accounting Practice: A Network Teaching Model Guided by Practical Simulation

摘要

This paper uses a software system Enterprise Value Creation (EVC) as a basis for a reform of the new teaching method called Network Teaching Model of Accounting Management Practice. This study’s purpose of cultivating such talents is to reform the existing management teaching model and establish a new application-oriented teaching model in order to achieve a win-win result. The study analyzes the course th r ough EVC comparing the traditional teaching model to the network teaching model. The comparison of these two teaching methods indicates that reform is a trend and this course is highly applicable. Moreover, the study aims to mobilize the students’ self-learning ability and enthusiasm for Accounting Management Practice by way of holding EVC actual competitions. The EVC systems allow the students the ability to solve a broader range of problems, while allowing the students the ability to learn more theories. The results indicate that network teaching model ultimately helps cultivate professional education, and apply innovation and entrepreneurial talents suitable for economic development. The aggregate results show that this course based on network teaching model can train people to possess practical talents with innovative thinking, entrepreneurial abilities, practical spirit, and adapting to social development. However, it is discovered upon implementation that two more modifications are necessary for its improvements. The current study gathered that applying such teaching method involving technological network concluded with students becoming more self-reliant and skilled in applying commerce-related work.