Smart Classroom Empowering the Teaching Reform of Management Accounting: A Path Exploration from Knowledge Accumulation to Autonomous Thinking

Under the dual impetus of artificial intelligence reshaping the accounting industry ecosystem and the Ministry of Education's smart education policies, the traditional teaching model of Management Accounting struggles to meet the demand for cultivating interdisciplinary talents who integrate "knowledge accumulation" with "systematic thinking" in the era of digital intelligence. This paper focuses on curriculum reform in Management Accounting through the lens of smart classrooms, aiming to resolve the dilemmas of "fragmented knowledge" and "disconnected practice" in accounting education. A literature review reveals that while existing research has advanced theoretical frameworks and teaching models for smart classrooms, challenges persist, including insufficient integration with accounting disciplines and the superficial adoption of digital tools. Addressing the current "smart classroom isolation effect" and the gap in teachers'digital teaching capabilities, This paper proposes a "trinity reform path": (a) constructing a "modular resource pool" for teaching content by integrating on- and off-campus smart platform resources; (b) implementing an "online-offline dual cycle" teaching environment, leveraging smart learning platforms for theoretical instruction and in-depth case discussions; (c) adopting a "three-stage progressive" teaching process (pre-class knowledge expansion, in-class case analysis, and post-class evaluation feedback), incorporating flipped classrooms and scenario-based teaching. The research highlights the need for "two shifts" in smart classroom-enabled Management Accounting education: from tool-oriented to ecosystem reconstruction, and from one-way knowledge delivery to a "knowledge + competency" dual-driven approach. Ultimately, through collaborative efforts between teachers and students (student-led learning and teacher-led smart design), this reform aims to transition Management Accounting education from "exam-oriented" to "decision-making competency cultivation, " providing theoretical and practical insights for smart education reform in accounting disciplines.