Abstract
Management accounting is a comprehensive and marginal subject formed by management and accounting. Management accounting mainly serves the internal management needs of the unit and is a management activity that plays an important role in the planning, decision-making, control and evaluation of the unit through the use of relevant information and the organic integration of financial and operational activities. With the development of internet application technology, MOOCs as a form of online course development have been widely promoted in countries around the world. As an educational model with great potential and social influence, MOOCs have attracted great attention from people at home and abroad. MOOCs are an innovative product of the "Internet + education" model and a challenge to the traditional teaching model. Facing the rapid development of large-scale online open courses, how to carry out the teaching reform of management accounting courses in universities is one of the concerns of higher education workers. The evaluation index system of Management Accounting online course teaching quality construction includes teaching team and MOOC teaching content MOOC teaching resources, MOOC teaching effect. Among them, the weights of goal realization, learner performance and MOOC recording quality were 0.571, 0.619 and 0.333, respectively, and the weight of teaching content organization is 0.830, the weight of resource richness is 0.628 and so on. Based on this, this paper firstly introduces the characteristics of MOOCs management accounting courses, analyzes the course orientation and course objectives of Management Accounting course, the specific contents of MOOC construction of Management Accounting course and the MOOC construction process of Management Accounting course, and proposes the MOOC construction stage of Management Accounting course, the micro-course design of Management Accounting and the platform of MOOCs framework design. The construction module design of the MOOC online course of Management Accounting, the production requirements and course construction characteristics of the MOOC video of Management Accounting, and finally the construction of the MOOC of the online course of Management Accounting and its teaching quality entropy-weight-TOPSIS evaluation model are analyzed. For the reference of relevant personnel.
Published Version
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