Teaching Modern Model for Accounting Courses in Vocational and Teachnical Colleges in Yunnan Province

Xu Yirong

Accounting -- Study and teaching (Vocational) -- China -- Yunnan

Vocational education -- Teaching models

Educational innovations -- China -- Yunnan

Educational technology

Educational evaluation

Teaching Quality Evaluation

Modern Teaching Model

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at Yunnan’s vocational colleges and develops a targeted modern teaching model to fix disjointed theory-practice links, outdated curricula and simplistic assessment, so as to boost teaching quality and students’ employment competitiveness.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.

Keywords: Accounting Courses in Vocational and Technical Colleges; Modern Teaching Model; Teaching Quality Evaluation

Bansomdejchaopraya Rajabhat University. Office of Academic Resources and Information Technology

Prapai Sridama

Sombat Teekasap

Kanakorn Sawangcharoen

2025

2026-08-18

2026-08-18

2026-08-18

thesis

application/pdf

eng

Bansomdejchaopraya Rajabhat University

Degree of Doctor of Philosophy

Doctoral Degree

Digital Technology Management for Education

Bansomdejchaopraya Rajabhat University