Analysis of Challenges and Countermeasures in the Flipped Classroom Reform of Accounting Majors in Higher Education Institutions

In the context of the digital economy era, the accounting function is undergoing a strategic transformation from traditional accounting records to value management and strategic decision support. This profound transformation has set unprecedented high standards for the quality of accounting talent cultivation in universities. Flipped classroom, with its core concept of "learning first, teaching later, and learning determines teaching", liberates valuable classroom time for the internalization, transfer, application, and innovation of knowledge by placing the knowledge transmission process outside the classroom. In theory, it perfectly meets the inherent requirements of accounting talent cultivation in the new era. However, an undeniable reality is that although this model is highly respected in terms of ideology, its expected effects have not been fully demonstrated in the actual promotion and implementation process of accounting majors in many universities across the country. A large number of reform practices have fallen into an awkward situation of "similar in appearance but different in spirit", and even caused confusion and resistance among teachers and students due to improper organization. The significant gap between this ideal blueprint and the actual results, therefore, the core task of this article is to penetrate the surface, deeply diagnose the structural challenges faced by the implementation of flipped classrooms in accounting majors in universities, and strive to construct a set of interrelated and comprehensive response strategies, in order to provide a forward-looking and practical action roadmap for frontline educators and teaching managers.