Research on the Transformation of Management Accounting Education System Empowered by AI

Abstract

Under the impact of iterations in artificial intelligence and big data technology, the traditional management accounting education system, centered on cost accounting, budgeting, and performance evaluation, fails to meet the new demands of enterprises for “data insight, algorithm mastery, and cross-domain collaboration” due to its static, isolated, theoretical, standardized, and process-oriented training orientation. This has resulted in a serious mismatch between learning and application. This paper mainly focuses on the theme of “AI empowering the transformation of the management accounting education system”. Through system architecture design, it explores three core issues: how the curriculum system can break through disciplinary barriers, how the school and enterprise can be upgraded synchronously, and how the traditional score-based evaluation mechanism can shift towards data-driven ability profiling. Add AI and data courses, intelligent iterative traditional courses, project-based flipped classrooms, teacher AI empowerment and school enterprise co-construction laboratories, and a data-driven multi-dimensional evaluation loop. Research has shown that this path can systematically enhance students’ abilities in AI and big data analysis, modeling, and coping with many contemporary uncertainties and risks, achieving a transition from “knowledge transmission” to “value creation” in management accounting education.