Thinking and exploration of the teaching mode of empirical accounting course based on the Internet of Things and deep learning

Abstract Empirical accounting is a relatively new course. It was first produced in the United States in the 1960s. After years of research and development, a relatively complete theoretical system has been formed. Empirical accounting teaching is a new content of accounting higher education in our country, which plays an important role in popularizing and improving the empirical study of accounting in our country. After investigating and analysing the empirical accounting teaching in most colleges in my country, this paper summarizes and analyzes the current status of empirical accounting teaching and discusses the optimization measures of its empirical accounting teaching mode based on the Internet of Things and deep learning. The experimental results show that this method can effectively improve students' learning efficiency and teachers' teaching satisfaction.