The Application And Optimization Study Of The PDCA Context Teaching Model In "Comprehensive Accounting Training"

With the simultaneous advancement of digital economy,industry 4.0,education informatization 2.0 and new modernization,the demand for high-quality and high-tech skilled talents in the whole industry has gradually increased,which shows that whether it is the country,enterprises and education scholars pay more and more attention to vocational education,which has resulted in new requirements for training accounting professionals.This research aims to provide theoretical guidance and practical teaching practice cases for the mid-career accounting profession to cultivate employees who meet the needs of the post.Research on optimizing the application of PDCA situational teaching mode in the "Comprehensive Accounting Training" course for accounting affairs majors in vocational schools.Firstly,relevant literature both domestically and abroad was analyzed to determine the research direction.The study used situational learning theory,motivation theory,role theory,work-oriented learning theory,and multi-dimensional evaluation theory as theoretical support.Secondly,through questionnaire surveys and interviews,the teaching status of the "Comprehensive Practical Training in Accounting" course was investigated and analyzed.Based on optimization strategies and principles,the PDCA cycle theory was integrated into the course design framework of PDCA situational teaching mode was constructed by optimizing the optimization strategy and following the optimization principle,and integrating the PDCA cycle theory into the pre-course planning preparation stage(P),the in-class implementation inspection stage(D and C),and the after-class feedback evaluation stage(A).Taking the "Travel Expense Reimbursement Business" in the expense reimbursement module of the the "Comprehensive Practical Training in Accounting" course was used to demonstrate the specific implementation process of the PDCA situational teaching mode.Finally,the PDCA situational teaching mode was applied in the "Comprehensive Practical Training in Accounting" course for middle-level accounting affairs majors.The effects of the mode were analyzed and evaluated through learning outcomes,questionnaires,and other methods.The practical results of PDCA situational teaching mode show that PDCA situational teaching mode effectively improves students’ overall learning situation,and students’ satisfaction is higher overall,which effectively promoted their learning motivation and interest,problem-solving ability,self-exploration and learning ability,as well as their teamwork,communication,and collaboration skills.In terms of different stages,one is the pre-class plan preparation(P)stage,which cultivates students’ good study habits;Second,the implementation(D)stage in the course helps students understand and master the "business process of accounting documents" and have a clear understanding of "the job responsibilities of accounting positions";The third is the in-class inspection(C)stage,which helps students improve their language expression ability and cultivate students’ serious,rigorous and standardized work attitude;The fourth is the after-class feedback evaluation(A)stage,highlighting students’ subjectivity helped boost their confidence and effectively promote their learning outcomes.