Innovative Application and Empirical Effectiveness Analysis of BOPPPS Teaching Model Guided by OBE Philosophy in Mana gement Accounting Course

In response to emerging demands from China's “New Liberal Arts” initiative and industry transformation, management accounting courses in Chinese universities face critical challenges, including ambiguous course objectives, misalignment between curriculum and industry needs, limited student engagement, and insufficient practical relevance. To address these issues, this study systematically integrates Outcome-Based Education (OBE) philosophy with the structured BOPPPS (Bridge-in, Objective, Pre-assessment, Participatory Learning, Post-assessment, Summary) instructional model in redesigning and implementing an innovative management accounting course. Employing a competency-oriented backward design, the course objectives were comprehensively reconstructed, emphasizing integrated development of knowledge, analytical skills, practical problem-solving abilities, collaborative teamwork, and innovative thinking aligned with industry demands. Teaching content was modularly reorganized, enriched by authentic enterprise cases, industry dynamics, and digital analytical tools, within the structured instructional process provided by the BOPPPS model. Empirical data collected through pre- and post-assessments, classroom observations, questionnaires, interviews, and project outcomes demonstrated significant improvements in student engagement, professional competencies, and overall learning effectiveness. Despite positive outcomes, challenges arose regarding faculty instructional design skills, resource development, student adaptability, and evaluation mechanisms. Reflections suggested future improvements, including strengthening faculty professional development, refining formative assessments, expanding industry collaboration, and enhancing digital teaching resources. This study provides theoretical insights and practical references for curricular reform in management accounting education, contributing to the cultivation of interdisciplinary management professionals.