Research on the Application of Virtual Simulation Technology and AI in Modular Teaching of Accounting and Finance Courses

This study investigates the application of virtual simulation technology and artificial intelligence (AI) in modular learning for accounting and finance modules. With new productive forces such as AI and virtual simulation technologies transforming education paradigms, there is growing momentum towards more interactive, modularized, and personalized learning systems. This research evaluates the effectiveness of combining these technologies by conducting an experiment on 60 accounting students from vocational colleges, divided into control and experimental groups. The experimental group was taught modularized course content enhanced with virtual simulations and AI-facilitated individualized learning paths, while the control group was taught through traditional lecture-based instruction. Pre-and post-test measures, engagement data, and student comments were collected and analyzed. Findings indicated that students in the experimental group showed significant improvement in academic performance, interest in learning, and course satisfaction. These findings emphasize the capability of virtual simulation and AI in forming modular, flexible, and learner-centered models in accounting education. Yet, technological infrastructure, curriculum change, and teacher training are areas of concern that should be resolved. There is a call for additional research into the long-term implications of these technologies and their potential use across disciplines.