Keywords

1 Background

In recent years, as big data strategy has become a national strategy, cloud computing, artificial intelligence and other internet technologies have developed rapidly, accounting and internet technologies are increasingly integrated and interactive. Under the background of the development of “Internet + accounting” mode, the financial management mode of enterprises has gradually changed from the traditional decentralized mode to the Shared mode. Financial sharing, as the core of the new financial management mode of group enterprises, has become the implementation of accounting for group enterprises.

Shandong University of Finance and Economics has responded to the challenge of “Internet + Accounting” by offering intelligent accounting major, setting up intelligent accounting classroom (Fig. 1), and will continue to offer a series of courses in the wake of the development of big data, cloud accounting, artificial intelligence and the mobile internet, in order to achieve a breakthrough in accounting education reform. With the development of the universal application of internet technology, more and more attention has been paid to the diversification, multi-level sharing of financial innovation and entrepreneurship education cooperation. Through the integration of production and education, cooperation between universities and enterprises, and in the context of “artificial intelligence + course”, a comprehensive platform for production, education and scientific research will be constructed, and the teaching, practice, training and employment bases will be jointly built by universities and enterprises, to achieve win-win outcomes.

Fig. 1.
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(Source: the author)

Intelligent accounting classroom

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2 Introduction of the Relevant Concepts

2.1 “Internet + Accounting”

“Internet + accounting” is the integration and innovation of internet and accounting. The infrastructure and technology promotion of the internet help the accounting industry achieve structural remolding. As an innovation of the internet, big data technology realizes the collection, storage, analysis and prediction of large, diversified, fast and low-cost data. Budget decision, investment decision, cost decision and pricing decision in financial decision-making need a large number of structured, semi-structured and unstructured financial and non-financial data inside and outside the enterprise. After acquiring, transforming and inputting the data, we use big data technology and analysis means to analyze the relationship among the data in detail, tap its potential practical value, and provide support for the scientific and reasonable financial decision-making of enterprises. Traditional accounting focuses on the objective reflection of past business, such as bookkeeping, accounting and preparation of financial statements. “Internet + accounting” plays a major role in predicting accounting economic prospects, participating in economic decision-making and evaluating performance.

2.2 Financial Shared Service Center

Financial Shared Service Center (FSSC) is a processing method based on information technology and financial business process. Its main purpose is to optimize the organizational structure, standardize the process and improve the process efficiency. The establishment of FFSC is of great significance to the operating costs reduction and value creation. The specific operation is to transfer the entity’s accounting business from different countries and regions to FSSC for accounting and reporting issues. The advantage of FFSC is to ensure the standardization and uniform structure of accounting records and reports, and because it does not need to provide accounting personnel for companies and offices, it saves a lot of system terminals and effectively reduces labor costs.

2.3 Industry, University and Research Cooperation

Industry, university and cooperation refers to the cooperation among enterprises, research institutions and higher education institutions. In order to take their respective advantages, they effectively combine frontier research with development and production, so as to promote technological innovation. With the progress of technology and the change of innovation forms, the role of government departments in the construction of innovation platform is more and more obvious. Under its promotion, scientific and technological innovation began to develop from “production, universities, research institutes” to “politics, production, universities, research institutes”.

2.4 Human-Computer Interaction (HCI)

Human-Computer Interaction (HCI) refers to the technology realizing interrelation and mutual effects between humans and computers via the human-computer interface. After rapid development for nearly thirty years, HCI has been transformed from interrelation with keyboards and mice into human-computer interaction through technology of touch control, multimedia and virtual reality. It seems that the current HCI has been converted from computer-centered interaction into human-centered interaction (Fig. 2).

Human-Computer interaction focuses on the relationship between human beings and computers; study on the communication between human and computer through mutual understanding and accomplish the functions of information management, service and processing.

Fig. 2.
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(Source: Baidu)

Human-computer interaction

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3 Literature Review

Yuko (2002) pointed out that the essence of industry university research cooperation is that universities and enterprises will complement each other’s advantages, functions and resources through collaborative cooperation. Jia and Li (2014) believed that the cooperation of industry, University and research not only developed towards the transformation and industrialization of scientific and technological achievements of universities, but also brought technological innovation and enhanced their market competitiveness. Xiao (2014) put forward the comprehensive teaching concept of “four in one” from the perspective of innovation, entrepreneurship and talent training, namely, the construction of school enterprise cooperation mechanism, the construction of competition system, experimental system, scientific research and enterprise practice. The application-oriented innovation and entrepreneurship training model has been explored comprehensively, and good practical results have been achieved.

Guo (2017) deeply analyzed the core literacy required by students in the era of “Internet +”, and suggested that the internet be introduced into classroom education, so as to give full play to the teaching advantages brought by information technology. Wang (2017) believed that the introduction and innovation of case teaching mode can be driven by internet technology, so as to quickly build a multi integrated case teaching system and improve the teaching quality of colleges and universities. Ding (2015) analyzed the current situation and characteristics of accounting education as well as the problems existing in the training program, and proposed that the training of accounting practice ability should run through the whole teaching process, and reform from all aspects. Qi (2017) believed that colleges and universities should focus on the trend of the times and social needs. In the era of the emergence of financial robots, college and university education should focus on training senior management accounting talents who not only have financial accounting skills, but also understand financial management, financial analysis and enterprise management. To sum up, most of the current literature on the course teaching of the combination of internet and accounting is discussed from two aspects of development path and teaching mode, and the teaching design and practice research involving cloud accounting and financial sharing are relatively few. Therefore, this paper takes the characteristic course “cloud accounting and intelligent financial Shared” that Shandong University of Finance and economics intends to offer as an example, and elaborates the teaching design process of this course based on the model from analysis to evaluation.

4 Financial Shared Course Design

4.1 Design Ideas of Financial Shared Course

In the new era, the training of accountants needs innovative financial personnel training mode. The design idea of financial Shared curriculum is based on the traditional accounting education, combined with “Internet +” thinking, such as accounting sand table simulation, enterprise development software operation, well-known enterprise cooperation and practical operation, and so on, to explore a curriculum that accords with the actual needs of contemporary accounting practice. The training mode enables the accounting education in colleges and universities to keep pace with the times.

The overall framework is generally divided into four levels. The first level is mainly the study of basic theoretical knowledge of financial sharing, which is similar to the traditional accounting education. The second level makes the students understand the theoretical knowledge more deeply through the financial sharing practical scene teaching. The third level is the actual operation part, mainly through the Internet and human-computer interaction, to train students’ “Internet + finance” thinking. The fourth level is to cooperate with the entrusted enterprises to carry out field visit and research to understand the needs of enterprises in the application of financial shared for further research. According to the financial shared theory, combined with the internet, cloud computing and other new generation of information technology, the idea of financial shared course is shown in Fig. 3.

Fig. 3.
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(Source: the Author)

Financial shared course design idea

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4.2 Teaching Model Construction of Financial Shared Course

The teaching design idea of financial shared course takes four levels of cognition, simulation, practice and investigation into consideration. The specific model construction takes teaching objectives and teaching problems as the first place and highlights the whole process of teaching activities, including five stages of analysis, design, development, implementation and evaluation, as shown in Fig. 4. Among them, analysis and design are the prerequisite, development and implementation are the core elements, evaluation is the summary guarantee, and the three parts are closely related. The main contents of the analysis stage are student demand analysis, student characteristics analysis, learning content analysis and resource condition analysis.

Fig. 4.
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(source: the Author)

Financial shared course model design

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After knowing the needs and the analysis results of all aspects, we can determine the teaching objectives, make teaching strategies and teaching sequences. After the completion of the design, we enter the core development stage of teaching. According to the development of financial shared course, construction process, operation optimization and other aspects of knowledge explanation and practice, we prepare for teaching development. Next is the teaching implementation stage. The theoretical part is the case explanation and special report, and the practical part is the sand table simulation training. Finally, each stage of teaching design is evaluated, each part takes up different weight, and scores are calculated according to different performance and scoring methods. The model is in a dynamic, flexible and rich environment, which ensures that the teaching process is easy to operate and accepted by students. The teaching process of the model is designed as follows:

4.3 Analysis Stage

The analysis stage is the first stage of the whole teaching design. In this stage, we need to make a series of analysis on teaching objectives, tasks, audiences, environment and other aspects, mainly including four aspects: learning needs analysis, student characteristics analysis, learning content analysis and resource condition analysis.

  1. 1.

    Analysis of learning needs. The purpose of learning needs analysis is to define teaching objectives. With the development of internet technology, the responsibilities of accounting personnel gradually shift from financial accounting to management accounting. Students also pay more attention to the deep processing and reuse of accounting information, as well as the risk control management and strategic planning of enterprises. Therefore, under the background of “Internet +”, the transformation from traditional accounting to Financial Shared Service Center requires students not only to learn basic knowledge of financial accounting, financial management and decision analysis, but also to have strong data mining ability and information technology application ability, fully understand the operation and practice of enterprise Financial Shared Service center construction and operation. Understand the application of big data, cloud accounting, RPA and artificial intelligence in financial shared services, and be able to conduct comprehensive financial analysis based on the data generated by the Financial Shared Service Center, so as to provide financial information support for the decision-making and deployment of enterprise management.

  2. 2.

    Analysis of students’ characteristics. The analysis of students’ characteristics is based on students’ accounting knowledge, professional background, information literacy, interest in learning, learning ability, thinking structure, etc., and designs targeted and personalized teaching content. Students have strong learning and absorbing ability to cloud computing, big data, mobile internet and other new technology knowledge, but lack of practical experience and management ability, so it is difficult to further extract valuable data and information according to the needs, so as to assist the management in decision-making. Therefore, the course extracts the construction scheme and typical cases of Financial Shared Service Center from the business practice of major group enterprises, and allows students to choose the relevant cases of financial Sharing independently according to the theme given by the teacher for analysis, and then explain and evaluate one by one according to the course progress, fully understanding the relationship between financial sharing and management accounting, internal audit, group management and control, IT audit, and social audit department. Students and teachers may exchange ideas and different views, so that students in the learning process to continue to maintain interest in learning and the spirit of inquiry.

  3. 3.

    Analysis of learning content. Learning content is based on the analysis of learning needs. Therefore, this course focuses on discussing and introducing how internet technology can support enterprise accounting and management analysis under the condition of economic globalization, and how to help enterprises achieve organizational innovation, institutional innovation, system innovation and enhance market competitive advantage. Specifically, the research on the transformation of financial management mode of group enterprises in the internet era, the connotation and relationship between financial sharing and artificial intelligence, RPA robot process automation, big data, management accounting, internal audit, group management and control, IT audit, social audit, etc., the strategic positioning, organizational system, process design, system development, internal control management of Financial Shared Service Center The simulation experience of risk management, operation management, site selection and other links, as well as the scheme design, construction, implementation of financial sharing services and the actual combat training of sand table simulation.

  4. 4.

    Resource condition analysis. Shandong University of Finance and Economics, under the background of deepening the education reform of colleges and universities in China, constructs a teaching mode of multi-agent, cross system, collaborative innovation and development with undergraduate students, teachers and tutors as the core subjects and with knowledge acquisition, fusion and feedback as the core elements under the collaborative support of schools and practice bases. Through strengthening the communication and cooperation between subjects and resource integration, knowledge effectiveness is produced in this way, the knowledge structure of students can be strengthened and the ability and quality of students can be improved.

4.4 Design Phase

Teaching design is to design the course for the teaching activities to be carried out and build the structural model of teaching practice. The design stage is based on the preliminary analysis results, in order to clarify the teaching objectives, make teaching strategies and determine the teaching sequence.

  1. 1.

    Determine the teaching objectives. The teaching goal is a comprehensive expression of learning effect. The teaching objective of this course is to enable students to master the basic theory of financial shared service framework, understand strategic positioning, organizational personnel, financial information system, operation management and other core contents; master the construction and operation practice of Financial Shared Service Center of group enterprises, including demand acquisition, project implementation method, project planning and design, implementation and operation; be familiar with big data and cloud, the application of accounting in financial shared services, and the completion of relevant research; be able to write the construction plan of Financial Shared Services Center, evaluate its feasibility and operability, and solve the problems that may be faced in the operation process.

  2. 2.

    Develop teaching strategies. Teaching strategies are divided into organization strategy, communication strategy and management strategy. Organization strategy is the key factor for the effective operation of the class. Before the class, teachers arrange case discussion requirements and topics through communication tools such as learning links or WeChat. Students need to learn basic theoretical knowledge independently, collect construction cases of Financial Shared Service Center of relevant enterprises, conduct case discussion and PPT production in groups, and explain the cases according to the topic selection in the class. Communication strategy is that teachers use various media and means to effectively transfer teaching contents to students. Because of the advanced nature of the course, the use of network resources and video display is the main channel for knowledge transfer. The management strategy is a rich and diverse learning activity organized by teachers to carry out face-to-face discussions, small lectures, group discussions and other activities. First, the case is analyzed in a simple way, and then the framework structure, strategic objectives, process business, information system, operation management and other aspects of financial sharing services are comprehensively discussed.

  3. 3.

    Determine the teaching sequence. The teaching sequence is usually arranged from the simple necessary skills to the complex terminal skills, or according to the degree of increase in the meaning of learning content, so as to make effective arrangements for the resources and steps used to promote learning. Taking into account the individual differences and cognitive level of students, the course divides the teaching content into three modules: the first module requires students to collect the case of Financial Shared Service Center of the enterprises concerned before class, and to make PPT explanations.

In the he second module teachers first teach the basic theory of financial shared services, and the students explain the optional cases again, including the relationship and influence between financial shared and artificial intelligence, management accounting, internal audit, IT audit, social audit, RPA robot process automation, group control, business upgrading, and strategic management. The third module adopts the wave finance. Share simulation sandbox and software for practice, and simulate the whole process of design, construction and operation of financial sharing service.

4.5 Development Stage

The development stage is the core stage of curriculum design. It is an important stage for teachers to define teaching content, teaching methods and teaching tasks, and a specific means to achieve learning objectives. The course focuses on the development of different teaching methods, teaching plans and teaching environment, and is divided into development preparation stage and teaching environment development stage.

  1. 1.

    Preparation stage of teaching development. Teaching design should reflect the characteristics of teaching pertinence and individualized teaching. The specific development process of the course should be adjusted and improved continuously with the change of each element. In the development preparation stage, the practical significance of the teaching course should be comprehensively analyzed and summarized. The cutting-edge of the teaching objectives should be explored and integrated in many ways. The teaching resources and teaching methods should be combined to get the results. The results are evaluated and optimized in depth. In addition, various teaching tools should be identified in the preparatory stage of teaching development, such as information acquisition tools (Internet, magazines, newspapers and periodicals, etc.), knowledge building tools (PPT, sand tables, experimental reports, etc.), communication tools (public numbers, WeChat, QQ, etc.), knowledge management evaluation tools (scorecard, evaluation form, etc.). By using these tools, students can be more familiar with and master the theoretical knowledge of the construction of Financial Sharing Service Center, the basic structure and functional composition of information system, as well as the enterprise financial processing process and financial decision-making process.

  2. 2.

    Teaching environment development stage. The object of teaching environment development is mainly laboratory and classroom. The classroom environment includes installation and debugging of projector, screen, electronic display screen and other multimedia equipment. The laboratory environment is mainly the placement of sand table simulation equipment, which enables students to carry out practical training of financial sharing through sand table simulation, and carry out detailed learning of Financial Sharing Service Center business on different panels, such as the panel of shared business planning center, which is divided into costs reimbursement, accounts receivable, accounts payable and salary paying four business areas. Each business area includes business scenarios and system contents, including specific positions, business operation contents and physical documents corresponding to business flow. According to the case background analysis, students develop the business process and management system of the Financial Sharing Service Center, and display them on the sand table to help students better understand the financial sharing, integration of industry and finance and other related contents.

4.6 Implementation Phase

The implementation stage is to carry out the teaching of the developed curriculum, implement the teaching plan, transfer the teaching content and complete the teaching task. In the implementation stage of the course, students are mainly encouraged to internalize their knowledge through interaction and cooperation, role-playing, and scenario simulation. The main purpose of the course is to find and solve problems, and to strengthen students’ thinking ability and cooperation ability. Before the start of the course, the teacher will arrange candidate discussion topics, including the construction and application of accounting and Financial Sharing Service Center, enterprise financial transformation and financial sharing, artificial intelligence and financial sharing, RPA robot process automation and financial sharing, big data and financial sharing, financial sharing and management accounting, financial sharing and internal audit, financial sharing and group control, financial Service sharing service center, it audit, Financial Sharing Service Center, social audit and other topics, and then select topics with groups as the unit, analyze the connotation and relationship of each concept in the topic in detail in theory, and explain with cases, and make ppt after analysis and discussion. In the class, the teacher will explain the related knowledge of financial sharing service according to the teaching arrangement, in which the teacher will share the Related videos in combination with the case, and select the group with the corresponding theme to perform the PPT demonstration according to the teaching progress. After the demonstration, the other groups can evaluate or ask questions to strengthen the understanding of the relevant knowledge.

The course teaching is implemented in the laboratory, which is divided into four stages. The first stage is the preparation stage of the drill, which introduces the students in groups and sandbox teaching tools. Because Inspur Financial Sharing simulation sandbox is used for practice, each student in the group needs to conduct role play and scenario drill according to the functional positioning, and clarify the post responsibilities and management division within the enterprise organization. The second stage is to read the background information of the case company, understand the organizational structure and financial system structure of the case company, analyze the informatization construction and financial management status of the case company and the management objectives expected to be achieved through the construction of the Financial Sharing Service Center. The third stage is sand table exercise. Through the analysis of the case background, this paper simulates the construction and operation process of the Financial Sharing Service Center from the construction goal, organization system, business process, financial information system and other aspects. In the learning process, each module can be regarded as a “mahjong”. Through the way of game, it can be divided into expense reimbursement, salary distribution, operation and technology, strategy and policy, a/r business, a/P business and other modules to analyze and standardize the Financial Shared Service Center Business Process, familiar with the enterprise financial processing process, and simulate the planning and construction of the Financial Shared Service Center Set up and operate the financial sharing service center so that students can comprehensively improve their understanding of financial sharing, the ability to build the Financial Sharing Service Center, team spirit and enterprise management level in the process of simulating the construction of the Financial Sharing Service Center. In the fourth stage, the results of sand table simulation experiment are displayed in the classroom with groups as the unit, and the groups interact and comment.

At the end of the course, the teacher reviews and scores the results of the sand table simulation experiment presented by each group of students. At the same time, the teacher summarizes the problems or knowledge points of each group of students in the sand table simulation process. The students then write the sand table simulation experiment report in groups, and the teacher gives the evaluation.

The specific process is shown in Fig. 5.

Fig. 5.
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(Source: the Author)

Financial shared course implementation process

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In the whole course of teaching, students quickly master the knowledge system of Financial Sharing in the process of combining knowledge with practice. This way of learning financial sharing by “playing” simulation sand table not only improves the interest and enthusiasm of students’ learning, but also changes the learning mode of students to the organizational structure of team cooperation, at the same time, it also promotes students to explore cooperative learning The effective development of the system improves students’ ability in communication, innovative thinking and teamwork.

4.7 Evaluation Stage

Evaluation is the reflection and summary of teaching effect. Teaching evaluation can effectively help teachers improve teaching level and teaching methods. Teaching evaluation should permeate every teaching link, participate in every teaching situation, fully reflect the independence, preciseness and integrity of teaching evaluation, and play a guiding and supervising role in the teaching stage of other courses. Using multiple evaluation method to evaluate the effect of classroom teaching can summarize and evaluate the effect of classroom teaching more scientifically and effectively.

According to the teaching objectives and plans, the teaching effect of the course can be evaluated from three dimensions: case analysis, financial sharing sand table simulation training, course summary and reflection, with scores accounting for 50%, 40% and 10% respectively. The results of the case and financial shared sandbox simulation training evaluation are composed of individual points and group points, and only individual points are included in the course summary and reflection. The evaluation content of curriculum summary and reflection dimension should include the experience of the whole curriculum and the learning and mastering of financial shared course. Teachers should evaluate according to the summary submitted by individuals, and combine the scores of attendance and test to get the final comprehensive score. The diversified evaluation method has changed the traditional single examination form and paid more attention to the comprehensive ability of students. At the same time, building a diversified evaluation method is also an important part of the implementation of curriculum reform and information construction in colleges and universities under the circumstances of big data and Internet plus. It is of great significance to speed up the teaching reform and innovation in colleges and universities under the new situation.