Exploration and Practice of Ideological and Political Education in Management Accounting Course from the Perspective of Moral Education and Talent Cultivation

The approach of integrating elements of ideological and political education into the Management Accounting course essentially has the ultimate goal of realizing the comprehensive education concept of moral and character education. It prioritizes "character education" and emphasizes the organic unity of delivering knowledge, guidance, and fostering talent. This approach seeks to guide students towards comprehending and grasping scientific worldviews and methodologies, the mission of national rejuvenation, and the demands of unity and struggle in contemporary times. It is a requirement of the times for the growth and development of new-era students, as well as a practical demand for improving the quality and effectiveness of education through integrating ideological and political education with academic courses. Using the book Management Accounting as an example, this paper demonstrates specific strategies for designing "ideological and political education" teaching, aiming to provide insights for constructing the framework of character cultivation across various academic courses in higher education.