<?xml version="1.1" encoding="utf-8"?>
<article xsi:noNamespaceSchemaLocation="http://jats.nlm.nih.gov/publishing/1.1/xsd/JATS-journalpublishing1-mathml3.xsd" dtd-version="1.1" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance"><front><journal-meta><journal-id journal-id-type="publisher-id">EIR</journal-id><journal-title-group><journal-title>Educational Innovation Research</journal-title></journal-title-group><issn>3029-1844</issn><eissn>3029-1852</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.18063/EIR.v4i4.1952</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Exploration and Practice of the Implementation Path of Case Teaching in the “Cost and Management Accounting” Course</title><url>https://artdesignp.com/journal/EIR/4/4/10.18063/EIR.v4i4.1952</url><author>ZhangJieyao</author><pub-date pub-type="publication-year"><year>2026</year></pub-date><volume>4</volume><issue>4</issue><history><date date-type="pub"><published-time>2026-04-26</published-time></date></history><abstract>The traditional &amp;ldquo;theoretical indoctrination&amp;rdquo; teaching model for &amp;ldquo;Cost and Management Accounting&amp;rdquo; can no longer align with the course&amp;rsquo;s characteristics or the needs of application-oriented talent training. As a vital bridge between theory and practice, case teaching has become a key approach to improving the course&amp;rsquo;s teaching effectiveness. Based on the current status of case teaching implementation in &amp;ldquo;Cost and Management Accounting&amp;rdquo;, this study analyzes the problems in the teaching process. Drawing on the practical experience of excellent management accounting cases in the Ministry of Finance&amp;rsquo;s database, it proposes targeted optimization strategies and clarifies safeguard measures for teaching implementation. The aim is to provide practical references for improving the teaching quality of &amp;ldquo;Cost and Management Accounting&amp;rdquo; and cultivating application-oriented accounting talents that meet industry demands.</abstract><keywords>“Cost and Management Accounting”, Case teaching, Implementation path, Application-oriented talents</keywords></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>[1] Yu XY, 2022, Management Accounting. China Renmin University Press, Beijing.
[2] Yu XY, 2020, Research on Accounting Theory and Modern Management Accounting. China Financial and Economic Publishing House, Shanghai.
[3] Kaplan RS, Atkinson AA, 2019, Advanced Management Accounting. Prentice Hall, New Jersey.
[4] Kaplan RS, Cooper R, 1992, Implementing Activity-Based Cost Management: From Analysis to Action. Harvard Business School Press, Cambridge.
[5] Wang HC, 2021, Research on Case Teaching of Management Accounting. Accounting Research, 2021(5): 18&amp;ndash;25.</p><pub-id pub-id-type="doi"/></element-citation></ref></ref-list></back></article>
