A Research on the Application of the BOPPPS Teaching Model in the Undergraduate “Financial Accounting” Course

Abstract

Vocational undergraduate education is centered on cultivating high-caliber technical and skilled professionals. As a core course for accounting-related majors, “Financial Accounting” faces several practical challenges in traditional teaching approaches—such as the disconnect between theory and practice, insufficient student engagement in class, and a narrow scope of teaching evaluation—making it difficult to align with the competency development requirements of accounting professions. The BOPPPS teaching model comprises six interconnected phases—Introduction, Objective Setting, Pre-test, Participatory Learning, Post-test, and Summary—forming a closed-loop instructional framework characterized by its student-centered approach, objective-oriented design, strong interactivity, and timely feedback. Grounded in the practical demands of vocational undergraduate education, this paper analyzes the essence and distinctive features of the BOPPPS teaching model, identifies the limitations of traditional teaching approaches for the “Financial Accounting” course in vocational undergraduate programs, and argues for the necessity of integrating this model into curriculum design; it then develops a specific instructional design plan based on these six teaching phases, creates teaching scenarios using real-world corporate cases, defines three-dimensional teaching objectives covering knowledge, skills, and literacy, utilizes information technology tools to conduct pre-test assessments of student learning outcomes, implements participatory learning through group-based practical tasks, employs diverse methods to conduct post-test evaluations of teaching effectiveness, and uses mind maps to consolidate the knowledge system; finally, the paper proposes practical implementation safeguards encompassing faculty training, integration of teaching resources, development of digital learning platforms, refinement of diversified assessment systems, and the establishment of supportive institutional and student guidance mechanisms. Research indicates that the BOPPPS teaching model can effectively address the pedagogical challenges associated with the “Financial Accounting” course in vocational undergraduate programs, foster the synergistic development of students’ practical accounting skills and professional competence, serve as a practical reference for teaching reform in finance and economics courses at the vocational undergraduate level, and contribute to the cultivation of accounting professionals who are well-equipped to meet industry demands.