Application Status and Improvement Suggestions for Digital Teaching Resources in Management Accounting Under the Background of Digital Transformation

Ya-Zhi Zhang （ Huizhou Economics and Polytechnic College, Huizhou, Guangdong, 516057, China) ）

Abstract

The global wave of digital transformation is driving enterprise innovation and presenting new requirements for the cultivation of accounting talent. As a key branch of the accounting discipline, management accounting holds significant value in the construction of digital teaching resources. At present, although the digital teaching resources for management accounting can meet the needs of basic instruction, there are notable shortcomings in terms of content timeliness, knowledge breadth, technical support, and practical applicability, leading to a mismatch between supply and demand. This paper further analyzes the root causes of these issues and proposes pathways such as building a resource system based on job competency standards, integrating ideological and political elements into the curriculum, and establishing a diversified collaborative supply model involving government, schools, industries, and enterprises. The aim is to cultivate high-quality and skilled accounting talents that align with market needs.

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