Abstract

The teaching mode of the higher vocational accounting profession plays a significant role in fostering students' professional knowledge, skills, and competencies. In recent years, constructivist learning theory has become increasingly popular in the field of education due to its emphasis on active student engagement, knowledge construction, and the integration of real-world experiences. This research paper aims to explore the application of constructivist learning theory in the teaching mode of higher vocational accounting profession. The aim of this study is to investigate the relationship between teachers' perception of constructivist learning theory and students' academic performance in higher vocational accounting education with the integration of the Internet of Things (IoT). A weighted approach model with optimization is proposed to quantify the impact of the teachers' perception of constructivist learning theory on the students' academic performance. Data is collected from 300 higher vocational accounting students and 30 accounting teachers using a self-designed questionnaire. The results indicate that the teachers' perception of constructivist learning theory has a significant positive impact on students' academic performance. Moreover, the proposed weighted approach model with optimization shows promising results in accurately measuring the impact of teachers' perception of constructivist learning theory on students' academic performance. This study provides valuable insights for higher vocational accounting education with IoT and suggests that teachers should incorporate constructivist learning theory principles in their teaching practices to improve students' academic performance..

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