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            "@value": "This study explores typical drawbacks of accounting teaching at Yunnan’s  vocational colleges and develops a targeted modern teaching model to fix disjointed  theory-practice links, outdated curricula and simplistic assessment, so as to boost  teaching quality and students’ employment competitiveness.  Firstly, 278 accounting teachers from 10 colleges were sampled conveniently. Using literature analysis and questionnaires, the survey found severe teaching defects:  merely 11.9% of teachers fully incorporate vocational accounting skills into teaching  goals, 46.4% of courses count final exams for over 70% of grades, and over 60% of  teachers stick to traditional teaching resources, creating mismatches between courses,  industry needs and student demands.  Secondly, core factors from survey findings built a preliminary model  framework. Seventeen qualified experts optimized the framework via three rounds of  Delphi method, forming a final model with six primary indicators (Teaching Objective,     Teaching Content, Teaching Methods, Teaching Tools, Teaching Process,   Teaching Evaluation) and 17 secondary indicators. Lastly, empirical research verified model efficiency. A questionnaire was  validated by five experts with the IOC index. Thirty teachers from Yunnan X Vocational  and Technical College were split randomly into two equal groups; pre-test results  (t=0.32, p=0.75) indicated equivalent teaching capacity between groups. The experimental group adopted the new model for five weeks with flipped classroom and  digital teaching tools, whereas the control group kept traditional teaching modes. Posttest data revealed the    experimental group’s average score rose from 70.27 to 87.40, outperforming the control group’s 71.20 remarkably (all p<0.001). Large Cohen’s d values (4.52 and 7.83) verified the model’s outstanding improvement effect.  The study confirms that the constructed modern teaching model for   accounting courses in vocational and technical colleges in Yunnan Province can effectively address the pain points of traditional teaching. It provides an operable  practical plan for the reform of accounting teaching in regional vocational colleges and  also offers a reference for the curriculum reform of vocational education in similar  underdeveloped areas.\n\n\nKeywords: Accounting Courses in Vocational and Technical Colleges; Modern  Teaching Model; Teaching Quality Evaluation"
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