This study demonstrates a dual-dimensional framework to integrate STEM and ethics in accounting education, highlighting the need for interdisciplinary approaches.
The digital economy is driving the transformation of accounting education to-wards interdisciplinary and value-oriented approaches. Addressing the discon-nect between traditional teaching theories and practices, as well as the label-ling" of ideological and political elements, this study constructs a du-al-dimensional integration framework combining STEM and course-based Eth-ics Education. Through policy safeguards, dynamic evaluation, and resource in-tegration, it promotes the upgrading of accounting education from skill trans-mission to integrated morality and skills," cultivating new-era talents with both digital literacy and public responsibility to serve the social governance advancement strategy.
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Wang et al. (2025) studied this question.
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