Humanoid Robots Empowering Basic Accounting Course Teaching in the AI Era: Pathways and Challenges

DOI: https://doi.org/10.62517/jnse.202517407

Author(s)

Shouwei Fan1,2

Affiliation(s)

1Xi'an Innovation College, Yan'an University, Xi'an, Shaanxi, China 2Shaanxi Rural Revitalization Research Institute, Xi'an, Shaanxi, China

Abstract

The rapid development of Artificial Intelligence (AI) and humanoid robot technology is bringing disruptive changes to traditional educational models. This paper focuses on basic accounting course teaching, delving into how intelligent humanoid robots can empower the optimization of teaching processes and the enhancement of learning experiences in the AI era. The research finds that educational humanoid robots, represented by RPA (Robotic Process Automation), intelligent conversational robots, and virtual simulation systems, can effectively realize core functions such as automated accounting voucher processing, intelligent tutoring and Q&A, and immersive practical training. This significantly alleviates pain points like limited teaching resources, insufficient practical opportunities, and a lack of personalized guidance. Not only can they enhance students' technical application skills and professional literacy, but they can also stimulate learning motivation and cultivate critical thinking. Simultaneously, the paper analyzes potential challenges such as technological costs, teacher adaptability, data security, and ethics, proposing countermeasures like building a "human-machine collaboration" ecosystem, strengthening teacher training, and improving technical standards. The research demonstrates that humanoid robot technology is a key driver in propelling basic accounting education towards intelligence, practicality, and personalization, holding significant strategic value for the cultivation of future accounting professionals.

Keywords

Humanoid Robot; Basic Accounting Teaching; RPA (Robotic Process Automation); Human-Machine Collaborative Teaching

References

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