A Case Study on Integrating Ideological and Political Education into Accounting Courses from a Reverse Engineering Perspective: Taking Cost Accounting as an Example

Abstract

Addressing the practical challenges in accounting course ideological and political education—such as superficiality, fragmentation, and disconnect from professional knowledge—this study employs reverse design theory to systematically construct a three-dimensional integration model for Cost Accounting. Guided by the "654" ideological and political education philosophy and structured around "goal setting—content reconstruction—evaluation feedback," the model focuses on core teaching units like "Allocation of Manufacturing Overheads." The case practice focuses on core teaching units such as "Allocation of Manufacturing Overhead Costs," detailing how the "2+3" teaching strategy seamlessly integrates ideological and political elements throughout the entire teaching process—before, during, and after class. Practice demonstrates that this model effectively stimulates students' learning interest and classroom engagement, significantly enhances their value recognition and professional ethics awareness, and establishes a measurable, replicable innovative pathway for integrating ideological and political education into accounting courses. It provides a concrete "Guangke solution" and "Guangdong experience" for the development of similar courses.