Research on Instructional Design and Implementation Path of Management Accounting Course Integrating BOPPPS Teaching Model under the OBE Concept

Abstract

In response to the rapidly evolving demands of the “New Liberal Arts” initiative and industry transformation, the management accounting curriculum in Chinese higher education faces critical challenges, including misalignment of course objectives with workplace competencies, insufficient practical application, limited student engagement, and simplistic evaluation approaches. To address these issues, this study systematically explores an innovative instructional reform integrating Outcome-Based Education (OBE) philosophy and the structured BOPPPS (Bridge-in, Objective, Pre-assessment, Participatory Learning, Post-assessment, Summary) teaching model. Following a comprehensive literature review and analysis of current curricular shortcomings, this paper reconstructs the management accounting course objectives using the OBE backward-design approach, emphasizing key competencies such as analytical skills, practical decision-making, innovation, communication, and teamwork. Furthermore, the paper details the integration of the BOPPPS model into classroom instruction, proposing modularized teaching content, authentic industry cases, interactive learning activities, and systematic assessment practices. Empirical analysis suggests that the OBE-BOPPPS integrated approach significantly enhances student engagement, deepens practical skills, bridges theoretical knowledge with industry practice, and fosters comprehensive competency development. Finally, based on the findings, the study proposes recommendations for continuous curriculum improvement, including stronger alignment with industry requirements, enhanced practical resources, diversified evaluation systems, and faculty professional development. Future research directions are also highlighted to further validate and optimize this integrated instructional model across broader contexts.