Affiliations: [a] Department of International Business, Fuzhou Melbourne Polytechnic, Minhou, Fuzhou, China | [b] Hospitality Management Department, Fuzhou Melbourne Polytechnic, Minhou, Fuzhou, China | [c] Business School, University Kuala Lumpur, Kuala Lumpur, Malaysia | [d] Finance Office, Fuzhou Melbourne Polytechnic, Minhou County, China
Abstract: This work addresses issues such as inadequate teaching methods, a lack of teaching resources, and low proactiveness in current accounting education. It introduces a novel teaching approach termed “Just-in-Time Teaching (JITT) cloud teaching,” which integrates “real-time teaching” with the Internet of Things-based “cloud teaching model” specifically for accounting education. First, the current status of accounting education in secondary vocational schools is investigated through a questionnaire survey. Subsequently, adjustments are made to the traditional teaching model, considering the limitations in teaching media creation channels and challenges in teaching activities. The teaching content of accounting education is designed in terms of mind maps, curriculum type, and problem design. The findings indicate: (1) Almost half of the surveyed teachers have heard of but never used the JITT cloud teaching, and the proportion is the largest. Some teachers have used but disapprove of JITT cloud teaching. (2) The proportion of students using website learning resources is 43.81%, while the proportion using mobile learning applications is 38.34%. (3) There is a significant difference between the traditional teaching mode and the JITT teaching mode in terms of “classroom teaching” and “sense of responsibility”. The average values under the JITT teaching mode have significantly improved compared to the traditional one. (4) The experimental group has a higher proportion of students scoring 90–100, which is 58%, significantly higher than the control group. The above research results indicate that there are still many possibilities for the practical application of the JITT teaching method in the future Moreover, applying the JITT cloud teaching model contributes to enhancing teaching quality and supports students’ learning.
Keywords: JITT cloud teaching, accounting teaching, artificial intelligence, implementation and evaluation, Internet of Things
