Volume 4,Issue 3
Exploring the AI-Empowered Curriculum Development of Management Accounting
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.
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[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.