Updating and Practical Research on Teaching Content of Accounting Information System in the Context of Big Data

Today’s society is the era of e-commerce, ERP era, and cloud era. A single accounting financial software can not meet the needs of enterprise development; powerful network software has become the mainstream of the times [1-2]. Under this general background and trend, many colleges and universities have opened courses in accounting information systems. The cancellation of the 2017 Accounting Qualification Certificate Examination is both an opportunity and a challenge for universities and accounting students. The good news is that the accounting profession no longer sets a threshold, and the worry is that society’s requirements for accounting talents will become higher, which requires colleges and universities to make corresponding adjustments to the talent training goals and teaching plans of this course [3-6]. However, the reality is that many colleges and universities still stay at the stage of computerized accounting in the teaching of this course, which does not conform to the changes of the times and the requirements of today’s society for accounting talents [7-9].

With the continuous development of China’s education, the social demand for talent began to change, began to focus on cultivating a number of composite and application-oriented talents, and also achieved certain results. In such a background, each university began to focus on the exploration of new ways of talent cultivation so as to better serve the people [10-12]. Under the guidance of the applied talent training model, colleges and universities began to focus on the exploration of the way of teaching accounting information systems and curriculum, so as to continuously improve the quality of teaching [13-14]. With the continuous development of the current society, the problems faced in the teaching of accounting information systems continue to increase. In order to further ensure the quality of teaching, it is necessary to keep abreast of the times so as to closely focus on the needs of social development and constantly optimize the teaching methods of accounting information systems so as to cultivate more social talents and improve the quality of social services [15-16]. At the same time, it is necessary to actively explore new ideas for the teaching reform of the accounting information system course, innovate new teaching modes suitable for this course, reasonably design teaching objectives, utilize the cloud sharing platform, reform the teaching content, and create a platform for school-enterprise cooperation, which is of great significance for improving the quality of classroom teaching and cultivating students’ lifelong self-learning ability and practical operation ability [17-19].

This paper proposes a teaching model based on the concept of EIP-CDIO to analyze and design the learning situation, teaching materials, and teaching objectives of the course. Meanwhile, to verify the effect of the improved teaching method, two classes of freshman accounting majors in college H were selected and divided into experimental and control classes. Independent samples t-test was used to analyze the significance of the difference between the test scores of the experimental class and the control class and to compare and explore the effect of the student’s ability to improve so as to verify the teaching effect of the improved teaching mode and the traditional teaching mode.

2

Updating the content of teaching accounting information systems

2.1

AIS course of study

At present, the university and colleges of the accounting information system course learning goal is to cultivate a strong comprehensive application of information technology to think and solve the accounting professional problem of the composite accounting informatization talents. The learning method is also mainly the use of theoretical learning and experimental operation, and the assessment method is used to take the theoretical assessment and online experimental assessment in a combination of ways.

Colleges and universities in the opening of accounting information systems courses before the college will open a certain number of pre-courses, including basic accounting, computer fundamentals, database fundamentals and applications, and other courses in which students have a certain amount of basic knowledge of accounting, management, and computers. In the accounting information system course, the learning content mainly includes basic theory of accounting information systems and accounting information systems business processing in two parts. [20]

2.1.1

Problems with AIS course work

1)

Lagging development of learning content

The current learning content of accounting information system courses in various institutions includes two parts: theoretical and experimental learning. Among them, the theoretical learning part mainly adopts Accounting Information Systems to introduce students to the relevant concepts and theories of accounting information systems, accounting software system structure, the development trend of accounting information systems, and take UFIDA ERP as an example to introduce the functions of accounting information system and data processing, business operations [21]. And for the accounting information system course is used for classroom theory lectures and laboratory practice application of the combination of learning methods, and at the end of the theoretical knowledge to explain and then arrange for students to get on the computer experiments to familiarize themselves with the operation process.

2)

Imperfect learning methods

From the point of view of learning methods, most of the institutions focus on the transfer of knowledge, but neglect the cultivation of students’ learning ability, with a single “duck” classroom lectures instead of further discussion and exploration of teaching content. Although the transfer of knowledge is the basis for the cultivation of ability, the transfer of knowledge cannot replace the cultivation of ability. The training for accounting information system talents is also the same. With the increasing development and maturity of information technology, the learning of accounting information systems in various institutions has clearly shown limitations.

2.1.2

Reasons for Problematic Learning in the AIS Program

1)

Inadequate experimental implementation

The theoretical learning part of the institutions mainly includes five parts: concepts and principles, system analysis and design, general ledger and accounting reports, business subsystems, and system construction and management. The experimental learning part mainly focuses on the learning of accounting software functions and operation methods based on UFIDA ERP software, verifying the functions of each subsystem and the operations of system setup, daily processing, and account table output so as to make the students skillful in operating this accounting software. This type of experimental learning content is singular. The level of learning is low, as only part of the initialization settings, the general ledger subsystem, and the report of touching experiments are learned. The experimental content is only part of the business of a virtual enterprise for a certain period of time. The other subsystems are rarely involved, so the students cannot understand and master the complete structure and function of the accounting system, making it difficult to cultivate composite accounting talents.

2)

Lack of professional teaching staff

Information technology is changing rapidly. With the gradual improvement of advanced management ideas and methods of ERP and e-commerce emerging areas and the gradual integration of financial software, the school’s faculty is a structural aging phenomenon, which largely restricts the development of accounting information systems courses. The survey shows that many teachers engaged in teaching accounting information systems in various institutions belong to halfway, the real class originated from the relevant composite professionals are very few, and those engaged in the teaching of computer science teachers did not systematically learn the relevant accounting expertise, it is generally very difficult to meet the needs of the current accounting information systems teaching!

3)

Accounting information system course assessment and evaluation methods lagging behind

The current accounting information system course is still the main means of assessment and evaluation of the final examination results, which is characterized by “heavy theory, light practice”, “heavy final, light weekdays”, and “heavy memory, light understanding”. This school-led assessment and evaluation system, assessment and evaluation of excessive emphasis on the overall development, and assessment and evaluation of the objectives and employers are not associated with the objectives or the examination results and only focus on the compulsory examination scores, which leads to certain knowledge mastery is not very solid, but stronger than the surprise students can achieve good results, while some other practical ability of students may be in the lower echelons of the stronger students.

2.2

EIP-CDIO oriented AIS course teaching model construction

2.2.1

Teaching model conceptualization for the accounting information systems course

Based on the demand for accounting talents, this paper designs a target system for digital talent training in accounting information systems based on the concept of EIP-CDIO. The accounting dimension mainly focuses on the cultivation of accounting professional knowledge and professionalism, understanding of the basic theories and principles of accounting, the ability to learn professionally, the ability to apply accounting principles, etc.; the business dimension integrates finance and business, to sort out the data connection between business information and financial information and the principle of relationship construction in the system, and to cultivate the ability of business integration, the ability of business-financial connection identification, etc. The technical dimension is carried out from the aspect of information technology application, mainly from the aspect of data acquisition, data processing and other electronic data processing and information technology application ability to cultivate digital literacy and to be able to think about problems and solve problems based on the digital environment [22].

2.2.2

Teaching Model Design for Accounting Information Systems Course

CDIO follows the constructivist contextualized learning model, learning theory and mastering knowledge through exploratory solutions of specific projects, and also improving the ability and quality of practical problem solving by means of project solutions. An accounting information system is a comprehensive system composed of multiple subsystems. Each subsystem is independent of the other, but there is a data transfer relationship in the teaching process that is usually carried out individually or related to the two subsystems as a module, which can be very good with CDIO’s project-based exploratory learning mode.

2.2.3

Accounting Information Systems Course Teaching Model Implementation

1)

Reconstructing teaching content based on information technology. “Ideas” is the outline, the outline. Only by mastering the ideas embedded in knowledge can we understand the nature of knowledge, truly grasp knowledge, master knowledge, and summarize the ability to summarize Kihe. The latest application of accounting information systems in the practical world, including the improvement of the traditional functions of a certain aspect, the new technology for the new solution to a particular problem, the latest practice of related applications (such as ERP systems, financial sharing systems, financial robots, RPA), etc. integrated into the classroom content, expanding the student’s understanding of the latest application of the current information systems, and understanding of the principles of thinking.

2)

Improve the comprehensive ability of teachers. Practical ability is the basis of teaching ability, but teaching ability is more of an art. Due to the interdisciplinary characteristics of accounting information systems, for teachers engaged in teaching accounting information systems, it may be counterproductive to copy the teaching methods and approaches of accounting or computers alone. How to find the intersection of different disciplines and integrate the teaching characteristics of different disciplines is an issue that has yet to be practically explored. However, the prerequisite for such integration also lies in whether the teachers themselves have the interdisciplinary comprehensive quality required by the accounting information system, on the basis of which the improvement of teaching ability can be realized.

3

EIP-CDIO Oriented AIS Teaching Practice

3.1

Experimental Subjects and Experimental Procedure Design

3.1.1

Subject (of an experiment)

Two classes of freshman accounting majors in college H were selected for the study, namely, accounting class 1 of grade 22 and accounting class 2 of grade 22. The number of accounting class 1 of grade 22 was 50, and the number of accounting class 2 of grade 22 was 50, and the ratio of male to female was also equal. Class 1 was taken as an experimental class, and class 2 as a control class, and the problem-oriented teaching method was introduced in the experimental class, and the traditional teaching method was used in the control class.

3.1.2

Experimental Procedure Design

The Accounting Information System Experimental Course was chosen as the course case, but different teaching methods were used. The 22 grade accounting 1 class used the improved teaching mode method, while the 22 grade accounting 2 class used the traditional teaching mode method. Class tests were conducted for the two classes respectively after the end of the teaching to compare and analyze the learning effect of the two classes. At the end of the test in the experimental class, using questionnaires, student self-assessment, and other ways to understand the student’s feelings about the problem-oriented teaching method, and so on.

In this teaching experiment, the independent variable is the improved teaching mode and the traditional teaching mode method, i.e., two different teaching methods, and the dependent variable is the teaching effect of the two classes after the teaching experiment. The irrelevant variables controlled are all the same, which are the lecturer of the two classes, the content of the lectures, the overall learning performance before the experiment, the learning status and learning situation, and the test questions after the experiment.

3.2

Instructional Design Cases

3.2.1

Textbook Analysis

This course uses the “Accounting Information System Experimental Course”, published by Higher Education Press, Chapter 5, Section 4 - Error Correction Methods, which mainly introduces the scope of application and specific practical methods of underlining correction method, red correction method, supplementary registration method. In the teaching arrangement, the “wrong account correction method” is up to undertake “the use of the rules of the book”, “the setup and registration of the book”, and down to connect the content of “closing”. “Closing” of the content, both the chapter’s key points, difficult points, but also accounting practice must be mastered in the operation of the content. For the content of this lesson to be a more practical part, the teacher will do the accounting process used in the accounting vouchers and accounting books issued to the hands of the students to help students better improve their ability to learn to use.

3.2.2

Situational analysis

1)

Knowledge and skills: the object of this lesson is the first-year accounting students. Through the “accounting information system experimental course,” the first part of the chapter of the study, a basic mastery of the basic content of accounting will prepare basic accounting entries, simple accounting processing, and the ability to fill out vouchers and books. Due to little exposure to practical accounting operations and insufficient practical accounting experience, they are not skilled enough in accounting processing, filling out accounting vouchers, and registering books of accounts. The writing format is not standardized enough, and many mistakes are often made when filling out the vouchers. And their ability to deal with and solve problems needs to be strengthened.

2)

Learning ability: students from junior high school to colleges and universities, contact with professional courses, the learning and understanding of the content has been learned a certain degree of difficulty, students in the knowledge acceptance and comprehension of the ability to exist in a certain degree of difference, some of the acceptance of knowledge and comprehension of the ability to be higher, and respond quickly. Some have a poor ability to accept and deal with problems and slow reactions, which requires the teacher to find a balance in the process of lecturing. Classroom content highlights the key points: the classroom progress should be as far as possible to take care of the majority of students.

3)

Learning attitude: students’ independent learning drive is not strong, abstract thinking ability is weak, hands-on practical ability is strong, tired of didactic and tend to intuitive real teaching mode

3.2.3

Teaching goal

1)

Knowledge and skills

To be able to correctly analyze the types of erroneous accounts and to master the scope of application and correction methods of the underline correction method, the supplementary entry method and the red-letter correction method.

2)

Process and method (1)

To cultivate the hands-on ability to correct erroneous vouchers and books of accounts according to the correct specification of economic operations.

(2)

Cultivate the ability to explore and solve practical problems.

3)

Emotional attitude and values (1)

Cultivate students’ learning attitude of being conscientious and down-to-earth, courageous in discovering and exploring problems, and improve students’ language presentation skills and teamwork spirit.

(2)

Guide students to realize the importance of rigor and honesty for accountants and to be honest and rigorous people in work and life.

3.3

Data processing methods

The test is categorized into the single overall test and the double overall test. The single overall t test I will not dwell on here, focusing on the double overall t test, double overall t test is to test whether the difference between the two sample means and their respective representative of the overall significant. The two-sample t test is divided into two cases, one is the independent samples t test, and the other is the t (related samples) paired samples t test.

The independent small sample t test statistic is: (1) $t = \frac{{\bar{x}}_{1} - {\bar{x}}_{2}}{\sqrt{\frac{(n_{1} - 1) s_{1}^{2} + (n_{2} - 1) s_{2}^{2}}{n_{1} + n_{2} - 2} (\frac{1}{n_{1}} + \frac{1}{n_{2}})}} = \frac{{\bar{x}}_{1} - {\bar{x}}_{2}}{\sqrt{s^{2} (\frac{1}{n_{1}} + \frac{1}{n_{2}})}}$ $t = \frac{{{{\bar x}_1} - {{\bar x}_2}}}{{\sqrt {\frac{{\left( {{n_1} - 1} \right)s_1^2 + \left( {{n_2} - 1} \right)s_2^2}}{{{n_1} + {n_2} - 2}}\left( {\frac{1}{{{n_1}}} + \frac{1}{{{n_2}}}} \right)} }} = \frac{{{{\bar x}_1} - {{\bar x}_2}}}{{\sqrt {{s^2}\left( {\frac{1}{{{n_1}}} + \frac{1}{{{n_2}}}} \right)} }}$

Where ${\bar{x}}_{1}$ ${\bar x_1}$, ${\bar{x}}_{2}$ ${\bar x_2}$ is the mean of the two samples; s₁, s₂ is the standard deviation of the two samples; s² is the confluence variance of the two samples that is: (2) $s^{2} = \frac{\sum x_{1}^{2} - {(\sum x_{1})}^{2} / n_{1} + \sum x_{2}^{2} - {(\sum x_{2})}^{2} / n_{2}}{n_{1} + n_{2} - 2}; d f = n_{1} + n_{2} - 2$ ${s^2} = \frac{\sum {x_1^2} - \left( \sum x_1 \right)^2/{{n_1}} + \sum x_2^2 - \left( \sum x_2 \right)^2 /n_2}{n_1 + {n_2} - 2}; df = {n_1} + {n_2} - 2$

The paired small sample t test statistic is: (3) $t = \frac{{\bar{x}}_{1} - {\bar{x}}_{2}}{\sqrt{\frac{s_{1}^{2} + s_{2}^{2} - 2 r s_{1} s_{2}}{n}}} = \frac{{\bar{x}}_{1} - {\bar{x}}_{2}}{\sqrt{\frac{\sum D^{2} - {(\sum D)}^{2} / n}{n (n - 1)}}}$ $t = \frac{{{{\bar x}_1} - {{\bar x}_2}}}{{\sqrt {\frac{{s_1^2 + s_2^2 - 2r{s_1}{s_2}}}{n}} }} = \frac{{{{\bar x}_1} - {{\bar x}_2}}}{{\sqrt {\frac{{\sum {{D^2}} - {{{{\left( {\sum D } \right)}^2}} /n}}}{{n\left( {n - 1} \right)}}} }}$

Where ${\bar{x}}_{1}$ ${\bar x_1}$ and ${\bar{x}}_{2}$ ${\bar x_2}$ are the means of the two samples; s₁ and s₂ are the standard deviations of the two samples; D is the correlation coefficient of the paired samples; and FF is the number of data differences, i.e., D = x₁ − x₂; df = n − 1.

Double Overall (σ₁, σ₂ Unknown, n ≤ 30) The test steps are:

The first step establishes the original hypothesis H₀:μ₁ = μ₂, alternative hypothesis H₁:μ₁ ≠ μ₂ , and determines the significance level a = 0.05.

The second step calculates the t-value of the test statistic.

The third step to determine the form of the test: the use of two-sided test (left-sided test, right-sided test of the original hypothesis, alternative hypothesis and two-sided test is different).

The fourth step of the statistical decision, according to the rules of the test statistical decision to make a judgment.

4

Results and Analysis of Teaching Practices

4.1

Case study results

4.1.1

Unit test

1)

Analysis of AIS Course quiz scores

The AIS Course post-test consisted of 10 questions, including 5 single-choice questions and 5 multiple-choice questions. The post-test questions were set according to the teaching objectives and key points of the AIS Course, as the teaching focus of the assignment is the concepts and functions of accounting. The role of accounting, the emergence of accounting and accounting methods are also the knowledge points of the task, which cannot be ignored, so the test questions still need to be set to cover these three knowledge points.

2)

Analysis of quiz performance (1)

Analysis of pre-test scores:

In this study, the final grades of the students in the two classes were subjected to an independent t-test, and the measurement results are shown in Table 1. As can be seen from the table, t=0.148, p=0.850, the p-value is greater than 0.05 and does not present a significant difference, so the selected experimental class and the control class do not have a significant difference in performance, are at a comparable level, and are able to participate in this study.

Table 1.

Analysis of test results in the experimental class and the comparison class

Project	Class (1) class	Cross section (2) class	T value	P value
Score	497.55±42.14	489±38.55	0.148	0.850

Note: * indicates significant correlation at p<0.05 and ** indicates highly significant correlation at p<0.01.

Post-test scores: Teaching and completing the post-test at the same pace in both classes, the course post-test consists of 5 single choice and 5 multiple choice; each question is worth 10 points, and the single choice and multiple choice follow the principle of no points for wrong choices and omissions, for a total of 100 points for scoring. The results of the independent samples t-test for the post-test scores of the Accounting 1 and Accounting 2 classes are shown in Table 2.

Table 2.

After the results of the course of the ais course

Issue number	Class (1) class	Cross section (2) class	T value	P value
Accounting	8.22±5.82	5.76±3.67	1.000	0.315
Concept of accounting	30.56±11.08	19.89±8.78	2.011	0.041*
Accounting function	25.00±12.67	15.58±5.57	1.351	0.125
Accounting action	7.92±6.23	4.98±3.99	2.472	0.009**
Accounting method	5.52±7.23	2.69±3.25	1.087	0.244
Total score	77.22±43.03	48.9±25.26	2.362	0.027*

Note: * indicates significant correlation at p<0.05 and ** indicates highly significant correlation at p<0.01.

In terms of the classroom post-test, it can be seen that there is a significant difference between Accounting 1 and Accounting 2 classes in terms of two p-values ranging from 0.01 to 0.05 for the total score (t=2.362, p=0.027*) and the concept of accounting (t=2.011, p=0.041*). The role of accounting (t=2.472, p=0.009**) showed a highly significant difference. The p-values for the creation of accounting, functions of accounting, and methods of accounting are above 0.05 and do not show significant differences. Comprehensively comparing the Accounting 1 and Accounting 2 classes, the Accounting 1 class using the improved teaching model, outperformed the Accounting 2 class. The comprehensive post-test results found that the role of accounting, the concept of accounting and other knowledge points are firmly grasped, but the generation of accounting, accounting functions two teaching difficulties are firmly grasped, and the rest of the knowledge points need to be further consolidated by the teacher

4.1.2

Student Aptitude Test

In this experiment, the questionnaire targets 100 students in two classes of accounting majors, and the statistical tools used are Excel 2010 and Spss 18.0. Firstly, for the need of statistical analysis, each option A, B and C in the questionnaire is assigned 3, 2 and 1 points, respectively, and then the average value of the three abilities of each student is calculated in Excel, and it is assumed to represent the average value of information literacy ability of each student, the average value of independent inquiry ability of each student, and the average value of collaborative learning ability of each student before and after the test, and finally, Spss is used. The literacy ability of a student, on behalf of the average value of a student’s independent inquiry ability, on behalf of the average value of a student’s collaborative learning ability, before indicates the pre-test, after indicates the post-test, and finally, the use of Spss 18.0 before and after the experiment to conduct a paired-sample test statistically validate the hypotheses whether it is true or not and to test whether it is significant or not.

In order to assess how the teaching effect of the improved teaching mode, at the beginning of the semester and the end of the semester, respectively, these two classes of accounting majors, 100 students research subjects issued a self-made “improved teaching mode teaching implementation questionnaire”, and are all recovered and effective, the following statistical tests and analysis of the data are derived from these 100 students before and after the test of the three ability to measure the average score, the results of the statistical results shown in Table 3 and Table 4. The results are shown in Tables 3 and 4.

Table 3.

The three abilities are measured by the mean statistics

		Mean	N	Standard deviation	Standard error of mean
Pair 1	X₁-beforeX₁-after	1.9596	101	0.27359	0.1363
Pair 1	X₁-beforeX₁-after	2.4734	101	0.33422	0.14183
Pair 2	X₂-beforeX₂-after	1.9462	101	0.273	0.13624
Pair 2	X₂-beforeX₂-after	2.4876	101	0.32154	0.14068
Pair 3	X₃-beforeX₃-after	1.9673	101	0.28159	0.13703
Pair 3	X₃-beforeX₃-after	2.4579	101	0.32824	0.14129

Table 4.

Triathlon capacity paired with sample t test results

	Pair difference					t	df	Sig.
	Mean	Standard deviation	Standard error of mean	95% confidence interval of the difference
	Mean	Standard deviation	Standard error of mean	Lower limit	Upper limit
Pair 1 X₁-before-X₁-after	-0.53121	0.21341	0.03211	0.21646	-0.51221	-31.216	121	0.000
Pair 2 X₂-before-X₂-after	-0.56451	0.22872	0.02436	0.23554	-0.53141	-31.567	121	0.000
Pair 3 X₃-before -X₃-after	-51062	0.22672	0.02264	0.23761	-0.47421	-31.782	121	0.000

According to the student’s information literacy, as shown in Table 3, the basic descriptive statistics of the three competencies of independent inquiry and collaborative learning. From the table, it can be seen that the pre-test means of the three competencies of the 100 students participating in the experiment were 1.9596, 1.9462 and 1.9673, respectively, and the post-test means were 2.4734, 2.4876 and 2.4579, respectively, and the post-test means were greater than the pre-test means, which indicates that after one semester of learning in the improved teaching mode, the students have improved their information literacy competence, independent inquiry competence, and collaborative learning competence, both in terms of information literacy competence, independent inquiry competence, and collaborative learning competence. Ability and collaborative learning ability.

The results of the t-test for the paired samples of the three competencies of the students are shown in Table 4. From the above table, it can be seen that with a 95% confidence interval, the t-values of statistics calculated for the three paired samples are -31.216, -31.567 and -31.782, respectively, and the corresponding critical value levels are 0.000, which is less than 0.01, which indicates that after the students have gone through the improved teaching mode, the student’s information literacy competence, independent inquiry competence and collaborative learning competence have been improved and reached a highly significant level on the statistics. Level of significance.

It can also be seen from this practical study that the improved teaching mode can well achieve the course learning objectives, and students’ information literacy, independent inquiry, and collaborative learning abilities are greatly enhanced. In addition, during the interviews with students, we found that most of them are satisfied with the teaching method, which helps improve their quality and learning interest.

4.2

Overall performance test for teaching accounting information

Tests were used to examine the learning outcomes of students in both classes. The test questions included four types of questions: multiple choice, judgment, fill-in-the-blank, and question and answer, with a score distribution of 30, 10, 10, and 50 points. The test questions were divided into 100 points, and the test time was 120 minutes, with the ratio of difficult, medium, and easy questions being 2:3:5, respectively. After the test, the percentage of students in each score band was counted according to grades to analyze the composition of the performance of the experimental and control classes. Among them, 90 points and above are excellent; 75-89 points are good; 60-74 points are qualified, and below 60 points are refueling. The statistical distribution of the theoretical test scores is shown in Figure 1. The results show that the experimental class, after applying the EIP teaching mode, has the largest percentage of students in the 75-89 score range, and there are 6 students in the excellent, while the control class has the largest percentage of students in the 60-74 score range, accounting for 42.6%, and there are only 3 students in the excellent. In addition, the experimental class had an excellence rate of 10.9% higher than the control class, a good rate of 9.5% higher than the control class, a pass rate of 13.6% lower than the control class, and a refueling rate of 6.8% lower than the control class.

In order to further compare the performance of the experimental and control classes with or without significant differences, the two sets of data were first tested for normality using the SPSS 27 statistical analysis program. If the data obeys normal distribution, the T-test for independent samples can be conducted; if the data distribution does not conform to normal distribution, it is appropriate to use non-parametric tests (e.g., U-test). After statistical analysis, it was found that the significance of the normal distribution of both groups of data was greater than 0.05, indicating that the distribution of the performance of the experimental and control classes conformed to normal distribution. Further, the independent samples t-test was used to analyze the significance of the difference between the experimental and control class scores, and the results were obtained, as shown in Table 5.

Table 5.

Independent sample t test

Independent sample t test
Grade		Levin variance equivalence test				Average equivalent t test
		F	Sig.	t	Freedom	Sig.	Mean difference	Standard error difference
	Assumed equal variance	.081	.081	2.255	99	.029	7.452	4.321
	Unassuming equal variance			2.252	97.245	.029	7.452	4.317

The experimental data in the table indicates that Levine’s test of equivalence of variance significance is 0.081, which is greater than 0.05, and the hypothetical data of equal variance in the first row should be used. According to the corresponding significance result of 0.029, which is less than 0.05, it indicates that there is a significant difference between the performance of the experimental and control classes. Therefore, the initial statistical results indicate that there is a significant improvement in the performance of the experimental class compared to the control class after adopting the EIP teaching model.

Overall, in the case of the external environment and the original learning situation are comparable, after the application of teaching methods, the overall performance of students in the experimental class compared with the control class produces a difference in the rate of excellence and the rate of good, and higher than the control class, and the overall performance of students has a significant improvement over the control class.

5

Conclusion

This study innovates the content of the accounting information system course, based on the BID-CDIO concept. It analyzes and designs the learning situation, teaching materials, and teaching objectives of the course, and then applies these to analyze the course’s effects.

By comparing the test scores of the experimental class and the control class and statistically analyzing the questionnaires and interview results, the t-values of the statistics calculated according to the three groups of pairs of samples are -31.216, -31.567, and -31.782, respectively, and the corresponding critical value levels are 0.000, which is less than 0.01, which indicates that after the students’ information literacy, independent inquiry, and collaborative learning abilities have been greatly improved. It can be seen that there is a significant difference between the Accounting 1 class and the Accounting 2 class, indicating that the application of the BID-CDIO concept to the Accounting Information Systems course has actually improved the students’ learning performance and the teaching effect.

Lingua:: Inglese

Frequenza di pubblicazione:: 1 volte all'anno
Argomenti della rivista:: Scienze biologiche, Scienze della vita, altro, Matematica, Matematica applicata, Matematica generale, Fisica, Fisica, altro

Feed RSS della rivista

Updating and Practical Research on Teaching Content of Accounting Information System in the Context of Big Data

Dong Yan

Yuan Dong

Pubblicato online: 05 feb 2025

Ricevuto: 28 set 2024

Accettato: 27 dic 2024

DOI: https://doi.org/10.2478/amns-2025-0075

Parole chiaveAccounting information system, EIP-CDIO concept, Teaching model improvement, Independent t-tests

© 2025 Dong Yan et al., published by Sciendo

This work is licensed under the Creative Commons Attribution 4.0 International License.

Parole chiave
Accounting information system, EIP-CDIO concept, Teaching model improvement, Independent t-tests