Abstract

Abstract Blended teaching combines the benefits of both traditional classroom lecture instruction and online learning, allowing students to tailor their learning path based on their knowledge base. It also eliminates time and space constraints, effectively counteracting the limitations of traditional teaching methods. Based on teachers’ informational teaching skills, this study adopts the improved PSO algorithm to summarise the data generated by the teaching process and builds a blended teaching model based on accounting training in the context of big data. Subsequently, we employed a questionnaire survey to explore how the blended teaching model aligns with the informational teaching skills of accounting students, and ultimately, we summarized and generalized the impact of the blended teaching model’s execution. It was found that the accuracy of the data collected by the hybrid teaching model based on the DPSO algorithm ranged from 86.82% to 95.05%, and the energy consumption of the sensors of this model only ranged from 5.46 to 7.76*102 (mJ). Students were very satisfied with 32%-50%, 26%-33%, 30%-50%, and 25%-61% of the blended teaching effect, information technology teaching skills, course design and organization evaluation, and learning effect evaluation, respectively, which indicates that the blended teaching has achieved good results. This paper optimizes the three aspects of teaching and training the accounting profession to provide a reasonable reference for the construction of an information technology teaching mode for accounting professional training and application.

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