Exploration of Management Accounting Teaching Reform from the Perspective of Ideological and Political Education Integrated into the Curriculum

Abstract

Based on the new demands for management accounting talents in the construction of ideological and political education integrated into courses and high-quality development, this paper investigates the integration path and practical strategies for management accounting teaching reform, addressing problems such as the lack of social responsibility and professional ethics education in traditional teaching, and students' tendency to prioritize profit over responsibility in decision-making. The study reconstructs the "three-dimensional" teaching objectives of knowledge, ability, and value, designs dual modules of "social responsibility cost management" and "professional ethics conflict decision-making", and adopts contextualized teaching methods such as ethical debate and role-playing to promote the organic integration of ideological and political elements into professional teaching. Practice has shown that the reform significantly improves students' consideration rate of social responsibility costs and their ability to identify ethical conflicts, effectively promoting the coordinated development of knowledge impartation, ability cultivation, and value shaping. It provides an operable solution for cultivating management accounting talents with both moral integrity and financial acumen.