ARTICLE
26 March 2026

Exploring the AI-Empowered Curriculum Development of Management Accounting

Jinling Zhao1 Wen Chen1*
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1 Shenzhen Polytechnic University, Shenzhen 518055, Guangdong, China
LNE 2026 , 4(3), 43–47; https://doi.org/10.18063/LNE.v4i3.1823
© 2026 by the Author. Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )
Abstract

 Because of the rapid development of artificial intelligence (AI), corporate financial work is experiencing a major, clear-cut transformation from basic accounting to intelligent decision-making. Management accounting roles now place new and specific demands on talent's data analysis, application of intelligent tools, and strategic decision-making abilities. More importantly, AI and management accounting are intrinsically aligned. Since the paper addresses accounting in the areas of data-driven decision support, forecasting and planning, and ecosystem construction, and draws upon the foundational practices of the Management Accounting course at a vocational undergraduate institution, it naturally and systematically discusses the goal system and content of an AI-empowered management accounting curriculum. The article makes a very clear and logical proposal: curriculum reform should be carried out from three levels, namely the development of curriculum standards and knowledge graphs, the restructuring of teaching content, and the intelligent transformation of the teaching - learning process, thereby constructing a new “teacher - student - machine” deeply interactive teaching ecology, and ultimately realizing the dual improvement of intelligent curriculum content and teaching effectiveness.

Keywords
Artificial intelligence
Empowerment
Management accounting
Curriculum development
Funding
This work was supported by the Teaching Quality and Teaching Reform Progra of Shenzhen Polytechnic University (2026) under Grant Numbers 7026310835 and 7026310858: (1) Research on the Talent Cultivation Model for Intelligent Finance in Vocational Undergraduate Programs under the Background of New Quality Productive Forces (Project No.: 7026310835); (2) A Study on the Construction of a Vocational Education–Industry Alignment Model: An Empirical Study Based on Talent Cultivation in Big Data and Accounting (Project No.: 7026310858).
References

[1] Chen H, 2025, Research on the Transformation of Management Accounting Education System Empowered by AI. Advances in Economics, Management and Political Sciences, 212: 7–13.

[2] Ledingham A, Hollins M, Lyon M, et al., 2025, Beyond Automation: Redesigning Jobs with LLMs to Enhance Productivity. arXiv Preprint, arXiv:2512.05659.

[3] Moran W, 2026, A Modern Curriculum: Data-Driven Decision Making and AI in Accounting. Journal of Accounting and Business Education, 10(3): 20–48.

[4] Sledgianowski D, Gomaa M, Tan C, 2017, Toward Integration of Big Data, Technology and Information Systems Competencies into the Accounting Curriculum. Journal of Accounting Education, 38: 81–93.

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