erdEducation Reform and Development2652-53642652-5372Bio-Byword Scientific Publishing Pty. Ltd.10.26689/erd.v8i9.15896ArticleAI-Empowered Personalized Learning Pathway Construction and Teaching Reform in Digital Management Accounting Coursehttps://artdesignp.com/journal/erd/8/9/10.26689/erd.v8i9.15896LiFeifei,ZhengYunyi,ChenKairui,ZhouXiaolu,GuMengna2026892026-10-27Aiming at the issues confronted by the Digital Management Accounting course, including the complexity of its knowledge system, significant stratification in students’ learning needs, and the failure of the traditional “uniform” teaching mode to meet individualized cultivation objectives, this study explores a reform pathway that integrates Artificial Intelligence (AI) technology into curriculum teaching. Based on a four-dimensional operational mechanism encompassing “learning status diagnosis—learning profile construction—pathway generation—dynamic feedback,” an AI-empowered teaching reform system is constructed, covering stratified teaching resources, an integrated flipped classroom, and a diversified intelligent evaluation system. The findings demonstrate that this pathway can effectively resolve the contradiction between “uniform instruction” and “stratified needs,” significantly enhance students’ learning autonomy, knowledge transfer, and comprehensive decision-making competence, and provide a reference for the digitalized teaching reform of analogous courses.Artificial intelligence, Personalized learning pathway, Digital management accounting, Teaching reform

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