Research On The Design And Application Of Experiential Teaching And Learning For Accounting Major In Secondary Vocational Schools For The Cultivation Of Professional Ethics

The current rapid economic development in China presents both opportunities and challenges for the accounting industry.Secondary vocational schools can supply a large number of accounting professionals to the society.Therefore,secondary vocational accounting majors must update their education methods.While strengthening professional skills education,they should also strengthen accounting professional ethics education and cultivate high moral quality talents.Experiential teaching has its unique advantages for the cultivation of moral quality,but it is rarely used in accounting courses in secondary vocational schools.In view of this,this paper studies the design and application of experiential teaching for the cultivation of professional ethics.The research is mainly divided into six parts.The first part expounds the relevant background of the research,and points out the research significance and research ideas of this paper.The second part introduces the related concepts involved in this paper and the related theories applied,such as the theory of students’ subjectivity and the theory of emotional education.And focus on analyzing the practical basis of experiential teaching for accounting professional ethics education in secondary vocational schools.The third part,by investigating the current situation of the professional ethics training of accounting majors in the research cases,found that the current accounting professional ethics teaching in secondary vocational accounting majors lacks the teaching objectives of accounting professional ethics,the teaching process is not conducive to the cultivation of professional ethics,and the teaching evaluation cannot reflect professional ethics.The fourth part,in view of the existing problems,uses experiential teaching to design teaching in three aspects:teaching objectives,teaching process,and teaching evaluation,and divides the teaching process into four parts:interest stimulation,practical experience,experience internalization,and reinforcement feedback.In this stage,script-based experience teaching is carried out to guide students to think deeply about accounting professional ethics,trigger emotional experience,and improve learning effect.The fifth part,combined with the specific content of the "Financial Management"curriculum for teaching design and implementation,from evaluation score comparison,student moral decision-making and dialogue record three aspects to analyze the teaching effect.The sixth part is the summary and outlook of the article,pointing out the conclusions and shortcomings of this research.Through the practical application of this teaching design,it is proved that the experiential teaching mode has a good effect on cultivating the professional ethics of accounting students in secondary vocational schools,and can improve students’ interest in accounting courses.