Application of Chain-of-Thought in Accounting Education

DOI

10.2991/978-2-38476-523-2_12How to use a DOI?

Keywords

Chain-of-Thought; Accounting Education; Logical Reasoning; Problem-Solving Ability; Critical Thinking

Abstract

In the digital era, the accounting environment has become increasingly complex, posing numerous challenges to traditional accounting education models. There is a growing prominence of issues such as students’ insufficient ability to resolve complicated accounting problems and critically think through such challenges. Chain of Thought (CoT), a technique that decomposes complex problems into a series of logically interconnected sub-problems and enables step-by-step reasoning to gradually approach the final outcome, simulates the human thinking process in problem-solving and offers a novel approach for accounting education reform. Starting from the current state of accounting education, this paper introduces the core principles, functions, and advantages of CoT, analyzes its applicability in accounting teaching, and explores specific application pathways through reconstructing accounting course content, innovating teaching methods, and integrating AI technology with CoT. Additionally, it provides methods for evaluating the effectiveness of CoT in accounting instruction along with concrete application cases. Meanwhile, corresponding solutions are proposed to address challenges such as the need for shifting teachers’ mindsets and enhancing their competencies, students’ cognitive inertia and varying foundational knowledge, as well as insufficient teaching resources.

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  - Shuang Ke
PY  - 2025
DA  - 2025/12/29
TI  - Application of Chain-of-Thought in Accounting Education
BT  - Proceedings of the 5th International Conference on New Media Development and Modernised Education (NMDME 2025)
PB  - Atlantis Press
SP  - 109
EP  - 123
SN  - 2352-5398
UR  - https://doi.org/10.2991/978-2-38476-523-2_12
DO  - 10.2991/978-2-38476-523-2_12
ID  - Ke2025
ER  -