Research on the Empowerment Mechanism of ERP Financial Management Systems on the Practical Innovation Capabilities of Accounting Students: An Empirical Analysis Based on Mixed Methods

DOI

10.2991/978-94-6463-776-2_54How to use a DOI?

Keywords

ERP financial management system; practical innovation capability; empowerment mechanism; mixed-methods research; accounting education

Abstract

In the context of the digital economy, accounting education faces the challenge of disconnection between practical teaching and industry demands. This study constructs a three-dimensional “technology-capability-context” analytical framework and employs a mixed-methods approach combining questionnaires (N=300) and in-depth interviews to explore how ERP systems enhance the practical innovation capabilities of accounting students. Key findings include: (1) 95.26% of users believe ERP significantly improves innovative thinking (χ²=217.34, p<0.01); (2) The system empowers practical abilities through a triple pathway of “business process simulation–data visualization–decision support”; (3) Current university curricula exhibit a structural imbalance favoring “functional operation training” over “business logic comprehension.” The study proposes a tiered cultivation model—“ERP Sandbox–Enterprise Cloud Platform–Innovation & Entrepreneurship Projects”—providing theoretical and practical paradigms for accounting education reform.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Jiamei Hu
AU  - Lin Li
PY  - 2025
DA  - 2025/07/04
TI  - Research on the Empowerment Mechanism of ERP Financial Management Systems on the Practical Innovation Capabilities of Accounting Students: An Empirical Analysis Based on Mixed Methods
BT  - Proceedings of the 2025 International Conference on Education Reform, Ideology and Politics (ERIP 2025)
PB  - Atlantis Press
SP  - 422
EP  - 427
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-94-6463-776-2_54
DO  - 10.2991/978-94-6463-776-2_54
ID  - Hu2025
ER  -