Practical study of SPOC model in College Accounting Course Teaching

To enhance the effectiveness of accounting courses in universities, an online-offline integrated teaching system centered on the SPOC model was designed, emphasizing knowledge preview, classroom interaction, and post-class feedback. A comparative experiment assessed the impact of the SPOC model versus traditional methods on knowledge mastery, skill application, learning satisfaction, and innovation abilities. Results indicate that the experimental group scored an average of 87.0 and 83.8 in knowledge mastery and skill application, respectively, significantly higher than the control group's scores of 79.2 and 75.1. Participation rates and learning satisfaction also improved notably, demonstrating the significant advantages of the SPOC model in accounting education.