Research on the Teaching Reflection Model for Finance and Accounting Teachers Based on Learning Analytics

This study concentrates on the practical requirements of teaching reform for the accounting major in the context of educational digital transformation. It addresses the static and homogeneous issues of traditional experiential teaching reflections by exploring an innovative approach to a learning analysis technology-driven teaching reflection model. Through the integration of classroom behavior data, learning process data, academic performance data, and industry dynamic data using learning analysis techniques, a dual-cycle reflection model of “data iterative optimization— cognitive level transition” is established. Furthermore, a comprehensive implementation framework that encompasses data collection, visual diagnosis, and teaching decision transformation is proposed. Additionally, to ensure the effective implementation of data-driven teaching reflection, implementation strategies must be constructed from three perspectives: coordination mechanism, technical toolchain, and guarantee mechanism, considering the professionalism of accounting disciplines and the practicality of teachers' operations. This study broadens the theoretical boundary between learning analysis and teaching reflection and assists accounting education in meeting the needs of the industry's intelligent transformation at a practical level, offering a methodological reference for the cultivation of versatile accounting professionals.