Innovation of SPOC Blended Learning Model Based on MOOC Resources: A Case Study of Management Accounting Course

DOI: https://doi.org/10.62517/jhet.202515620

Author(s)

Hongyan Yan, Hua Duan*, Lijuan Yan

Affiliation(s)

School of Management, Beijing Union University, Beijing, China *Corresponding Author

Abstract

Against the background of realizing educational modernization through information technology, promoting blended learning in the "Management Accounting" course for undergraduate accounting majors in colleges and universities is an inevitable requirement to adapt to the teaching reform of digital-intelligent talent cultivation. Based on the connotation of blended learning, constructivist learning theory, and systematic instructional design theory, this study actively explores the expansion of the temporal and spatial dimensions of the course, and forms an online-offline three-stage progressive learning model integrated with "course, research, certification, competition, and practice".This study proposes an educational innovation concept that utilizes MOOC resources as teaching content, the SPOC platform as the teaching environment, and the flipped classroom as the teaching method, along with a student-centered learning model. Without compromising the quality of the course, it shifts the focus from "student-centered" to "centered around students' learning needs and learning outcomes," effectively enhancing teaching effectiveness. This study combines the characteristics of SPOC resources with the practical needs of university teaching reform, designs a blended learning model based on SPOC, and takes the "Management Accounting" course as an example to design an application case. It aims to provide reference for universities to deeply construct and apply SPOC, enable MOOC to take root in university teaching applications, and promote the transformation of university education concepts and teaching modes.

Keywords

MOOC, SPOC, Blended Learning, Management Accounting

References

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