Author(s)

Gong Zheng

Corresponding Author

Gong Zheng

ABSTRACT

With the passage of time, the requirements of the society on the accounting industry has changed quietly. With the development of emerging technologies of artificial intelligence, financial robot comes into being. Accounting work has opened a new era of intelligence. On the one hand, accountants will be further liberated from low-level repetitive work of data collection and collation to engage in more creative work. On the other hand, accountants are required to develop into comprehensive talents to complete more creative, challenging and strategic work. This is bound to put forward new challenges to accounting teaching in higher vocational colleges, requiring accounting major education to change from the traditional "emphasis on accounting" to a new "emphasis on management" teaching system, weaken the gap between relevant courses, realize the integration of courses, and cultivate real accounting talents needed by the society. The teaching of management decision-making courses is the focus of this paper, trying to study from the perspective of the integration of management decision-making courses in higher vocational colleges, and put forward the concept of multi-level teaching.

KEYWORDS

Artificial intelligence, management accounting, course integration, layered teaching teaching