Author(s)

Yuming Li

Corresponding Author

Yuming Li

Abstract

The operation of modern enterprises is becoming more and more complex, and the decision-making process cannot be separated from a large number of professional experience judgments. The application of management accounting tools has higher and higher weight requirements. Under this background, the practice of management accounting and the new development of informationization have higher requirements for the accounting talents cultivated by universities, which bring great challenges to the management accounting education in higher vocational colleges and urgently need to change the problems in traditional teaching. The operation of modern enterprises is becoming more and more complex, and the decision-making process cannot be separated from a large number of professional experience judgments. The application of management accounting tools has higher and higher weight requirements. The same management accounting tools may have different effects in different enterprises. Under this background, the practice of management accounting and the new development of informationization have higher requirements for the accounting talents cultivated by universities, which bring great challenges to the management accounting education in higher vocational colleges and urgently need to change the problems in traditional teaching.

Keywords

Management accounting, Flipped classroom, The teaching reform