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Exploration of the Digital Construction of Ideological and Political Education in Management Accounting Courses

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Author: Yunna Zhang

Abstract: In December 2024, the Ministry of Finance issued the "Guiding Opinions on Deepening the Application of Management Accounting," proposing 20 specific measures from five aspects: the guidance system, digitalization and intelligence, theoretical research and talent development, consulting and technical services, and comprehensive utility. These measures aim to promote the application of management accounting in serving the high-quality development of the economy and society in the new era, advancing the construction of Chinese-style modernization. The development of new technologies such as big data and artificial intelligence has driven reforms and upgrades in the accounting industry, presenting new requirements for the training objectives of management accounting professionals. Starting from the current state of ideological education in management accounting courses, this paper analyzes the significance of digitalizing the ideological education in management accounting courses and proposes the pathways and safeguard measures for implementing digitalization in these courses. Building on traditional ideological education, it aims to advance the digital transformation of management accounting courses with high quality, providing technical support for universities to fulfill their fundamental mission of cultivating virtue, and training management accounting professionals who meet the needs of the era.

Keywords: Management Accounting, Digital Construction, Ideological Education in Courses

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