数字化背景下案例教学法在高职《管理会计》课程中的应用探析

An Analysis of the Application of Case Teaching Method in the Course of “Management Accounting” in Higher Vocational Colleges under the Background of Digitalization

摘要: 在数字化背景下，高职教学方法面临新的挑战。文章突破了传统管理会计案例教学模式的局限，引入数字技术，探析教师如何在数字化背景下运用案例教学法进行教学。案例教学法能够提升学生的兴趣、参与度和实践能力，在数字化背景下对高职《管理会计》教学具有重要的价值。研究结果表明，通过案例教学法，学生能够通过实践活动掌握管理会计的知识与技能，从而增强学生的理解和应用能力。此外，数字技术融入案例教学法在提高课堂教学质量和效果方面具有显著成效，能够培养学生的批判性思维和团队协作能力。案例教学法为管理会计教育提供了新的思路，并指明了数字化时代的教学发展方向。同时，教师应抓住数字化转型的机遇，积极将数字技术融入管理会计案例教学法中，这有助于培养具备现代管理会计知识与技能的人才。

Abstract: Under the background of digitalization, higher vocational teaching methods are facing new challenges. This paper breaks through the limitation of traditional case teaching mode of management accounting, introduces digital technology, and analyzes how teachers use case teaching method to teach under the digital background. Case teaching method can enhance students’ interest, participation and practical ability, which is of great value to the teaching of Management Accounting in higher vocational colleges under the digital background. The research results show that through the case teaching method, students can master the knowledge and skills of management accounting through practical activities, thus enhancing their understanding and application ability. In addition, the integration of digital technology into case teaching method has achieved remarkable results in improving the quality and effect of classroom teaching, and can cultivate students’ critical thinking and teamwork ability. Case teaching method provides a new way of thinking for management accounting education, and points out the direction of teaching development in the digital age. At the same time, teachers should seize the opportunity of digital transformation and actively integrate digital technology into the case teaching method of management accounting, which is helpful to cultivate talents with modern management accounting knowledge and skills.