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<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">JCER</journal-id><journal-title-group><journal-title>Journal of Contemporary Educational Research</journal-title></journal-title-group><issn>2208-8466</issn><eissn>2208-8474</eissn><publisher><publisher-name>Bio-Byword Scientific Publishing Pty. Ltd.</publisher-name></publisher></journal-meta><article-meta><article-id pub-id-type="doi">10.26689/JCER.v10i9.15647</article-id><article-categories><subj-group subj-group-type="heading"><subject>Article</subject></subj-group></article-categories><title>Teaching Reform in Basic Accounting for Non-Accounting Majors: A Scenario-Based Approach for Marketing and Human Resource Management Students—An Action-Oriented Reform Proposal Based on the 2024 Cohort</title><url>https://artdesignp.com/journal/JCER/10/9/10.26689/JCER.v10i9.15647</url><author>ShenYu</author><pub-date pub-type="publication-year"><year>2026</year></pub-date><volume>10</volume><issue>9</issue><history><date date-type="pub"><published-time>2026-09-30</published-time></date></history><abstract>This paper proposes a teaching reform for Basic Accounting designed for non-accounting majors, with particular attention to the 2024 cohorts in Marketing and Human Resource Management. The reform responds to a practical problem: students need accounting information for business decisions, but they often do not see the value of learning accounting rules as an isolated knowledge system. Method. The paper combines course assessment evidence with a scenario-based teaching model, integrating business cases, visual accounting maps, structured practice, and formative feedback. Results. In the available course data, 104 students completed the final examination; the average final score was 52.2, with a 25.00% pass rate. The broader course-total record shows an average of 64.7 and an 84.62% pass rate, while 58.65% of students were concentrated in the 60&amp;ndash;69 band. These results suggest that basic procedural knowledge can be acquired by many students, but transfer, integration, and stable application remain important teaching challenges. In conclusion, a shift from &amp;lsquo;rule-first&amp;rsquo; instruction to &amp;lsquo;business-scenario&amp;ndash;concept&amp;ndash;data&amp;ndash;decision&amp;rsquo; learning can better connect accounting with the professional contexts of marketing and human resource management.</abstract><keywords>Basic Accounting, Non-accounting majors, Marketing, Human Resource Management, Scenario-based learning, Teaching reform</keywords></article-meta></front><body/><back><ref-list><ref id="B1" content-type="article"><label>1</label><element-citation publication-type="journal"><p>[1] Lloyd CB, Abbey A, 2009, Teaching Elementary Accounting to Non-Accounting Majors. American Journal of Business Education, 2(2): 23&amp;ndash;30. https://doi.org/10.19030/ajbe.v2i2.4033.
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