Research on the Application Path of Generative AI Technology in Finance and Accounting Education in Colleges and Universities under OBE Concept
The explosive development of generative AI technology has brought tremendous impacts and new op-portunities to traditional education,especially in the field of accounting and finance education in universities. The integration of accounting and finance education with generative AI technology in universities has become an inevita-ble trend. Guided by the OBE (Outcome-Based Education) concept,this article deeply analyzes the convergence points between generative AI technology and accounting and finance education in universities. Through two dimen-sions of the overall framework and specific implementation methods,it divides the stakeholders into four categories:education providers,students,employer enterprises,and government regulatory agencies,covering the main interest groups of accounting and finance education in universities. It also explores four integration points:textbook develop-ment,curriculum design,teaching methods,and extracurricular extension,which run through the entire learning pro-cess of accounting and finance in universities from in-class to extracurricular,from software to hardware,and from theory to practice. Ultimately,this article aims to explore and construct the application path of generative AI tech-nology in accounting and finance education in universities,in order to find new breakthrough points for traditional accounting and finance education and provide ideas and references for the integration of university education with high-tech information technology.
Generative AIaccounting education in colleges and universitiesthe OBE concept
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