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Volume 10,Issue 8

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4 February 2026
A Study on the Construction Path of the Accounting Curriculum System Based on Knowledge Graphs
Weifang Li
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1 Hankou University, Wuhan 430212, Hubei, China,
JCER 2026 , 10(1), 200–205; https://doi.org/10.26689/jcer.v10i1.13699
© 2026 by the Authors. Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution -Noncommercial 4.0 International License (CC BY-NC 4.0) ( https://creativecommons.org/licenses/by-nc/4.0/ )
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Abstract

Under the dual backdrop of the New Liberal Arts initiative and digital transformation, this paper employs a knowledge graph as the foundational logic to construct a four-in-one curriculum system integrating “objectives–content–resources–instruction.” Through an “entity-relationship-attribute” model, five major course clusters—accounting, auditing, taxation, financial management, and enterprise management—are integrated and cross-fused with digital-intelligent modules. An interdisciplinary, cross-technological, and cross-cultural talent cultivation path of “Accounting + Management + Information Technology” is established. This paper aims to provide systematic solutions and recommendations for addressing the pain points of traditional accounting education and cultivating composite accounting professionals in the era of intelligent finance.

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