Reverse Design of the Accounting Big Data Modeling and Visualization Experiment Course based on OBE and Post-Course-Competition-Certificate Integration
DOI:
https://doi.org/10.54097/6nw4qp92Keywords:
OBE Concept, Post-Course-Competition-Certificate Integration, Accounting Big Data, Reverse Design, Experimental Teaching ReformAbstract
The digital economy era has placed new demands on accounting talents’ data analysis capabilities, while traditional experimental courses generally suffer from the prominent problem of emphasizing technical operations while neglecting business thinking. Taking the Accounting Big Data Modeling and Visualization Experiment course as the object, this paper proposes a reverse design teaching reform scheme based on the OBE concept and the Post-Course-Competition-Certificate Integration mechanism. By deconstructing the core competencies of enterprise accounting data analysis positions, this paper reversely designs three progressive experimental project levels from basic verification and comprehensive application to high-level innovation, ensuring that each experimental project has a clear mapping to job competencies. The reformed course is driven by business problems, employs modeling and visualization as means, and aims at management decision-making, effectively achieving the transformation from teaching software operations to cultivating analytical thinking.
Downloads
References
[1] Yang, H. Y., Zhang, S. Y., & Pan, L. Y. (2025). Guangxi University’s path to cultivating intelligent decision-making MPAcc talents based on OBE concept. Finance and Accounting, (1), 73–74. (In Chinese)
[2] Fu, H., & Xiao, D. F. (2024). Research on accounting professional ethics education based on OBE concept: Taking Guilin University of Aerospace Technology as an example. Finance and Accounting, (3), 83–84. (In Chinese)
[3] Peng, J. H., Wu, H. R., & Fang, Q. (2026). Research on the path of professional ethics education for college accounting students from the perspective of OBE theory. Finance and Accounting Communications, (5), 115–120. (In Chinese)
[4] Qi, C. J., & Zeng, Z. D. (2025). Construction and exploration of the “OBE-MES-Bloom” progressive experimental teaching system. Research and Exploration in Laboratory, 44(12), 178–185+204. (In Chinese)
[5] Zou, X., & Zhang, J. W. (2026). Optimization of ideological and political teaching evaluation system for marketing courses under OBE concept: Exploration based on digital closed-loop mechanism. Journal of Hunan Industry Polytechnic, 26(3), 89–94. (In Chinese)
[6] Wang, L. Y., & Wang, C. C. (2026). Research on the “teaching-evaluation” integrated construction of photogrammetry course under OBE concept. Bulletin of Surveying and Mapping, (S1), 352–357. (In Chinese)
[7] Spady, W. G. (1982). Outcome-based instructional management: A sociological perspective. Australian Journal of Education, 26(2), 123–143.
[8] Cheng, P., & Yan, L. L. (2018). Research on the cultivation of “Internet+Accounting” MPAcc auditing ability based on OBE: Taking the MPAcc education of Chongqing University of Technology as an example. Finance and Accounting Monthly, (20), 51–55. (In Chinese)
[9] Gui, F., Xie, F., Fang, X. Y., et al. (2026). Digital-Intelligence Integration Empowering the Post-Course-Competition-Certificate Integration in Higher Vocational Education: Theoretical Logic, Coupling Mechanism, and Practical Approaches. Higher Education Exploration, (5), 95–100.
[10] Zhang, Y. F., & Luo, X. C. (2025). Research on the adaptation of talent cultivation in information resource management discipline to social needs under OBE-CDIO concept. Research on Library Science, (12), 27–38. (In Chinese)
[11] Luo, W., & Niu, Q. Y. (2024). Innovative exploration of project-based engineering training under OBE model. Research and Exploration in Laboratory, 43(12), 136–140. (In Chinese)
[12] Wang, Q. (2025). Research on digital and intelligent internal control based on OBE concept: Taking inventory business as an example. Finance and Accounting Communications, (24), 120–125. (In Chinese)
Downloads
Published
Issue
Section
License
Copyright (c) 2026 International Journal of Education and Humanities
This work is licensed under a Creative Commons Attribution 4.0 International License.
