PAMD-Based Interdisciplinary Teaching Reform for Linear Algebra and Accounting: A Sustainable Education Perspective

Under the dual carbon strategy and the sweeping tide of digital transformation in education, higher education confronts an urgent imperative: cultivating talent equipped with interdisciplinary skills and sustainable decision-making capabilities. To meet this critical challenge, this study pioneers the PAMD (Patient Capital–Accounting–Matrix–Development) interdisciplinary teaching framework. Rooted firmly in Education for Sustainable Development (ESD) principles, PAMD uniquely weaves together patient capital, carbon asset accounting, and linear algebra matrix modeling. Utilizing a quasi-experimental design with undergraduate business students, we implemented “Carbon Asset Accounting and Low-Carbon Transition Investment Analysis” as a case study. We rigorously evaluated teaching effectiveness across academic performance, competency, and cognitive attitude dimensions using Welch’s t-test, Hedges’ g, and ANCOVA. After controlling for baseline scores, the experimental group significantly surpassed the control group in comprehensive decision-making (81.22 vs. 72.41, g = 0.71) and matrix modeling competency (3.74 vs. 3.22, g = 0.77). The experimental cohort also demonstrated consistent gains in carbon accounting reporting precision and data representation clarity. Cognitive assessments revealed moderate effect sizes for both low-carbon investment literacy and interdisciplinary learning interest. These compelling results demonstrate that embedding a long-term value orientation into accounting representation and matrix modeling powerfully cultivates students’ ability to transfer interdisciplinary knowledge and make sound sustainable decisions within complex contexts. This study offers a robust, evidence-based, and replicable pathway for driving sustainability-oriented interdisciplinary reform within business education.