Research on AI-Enabled Case Expansion: Enhancing Accounting Learning Efficiency for Non-Accounting Business International Students under the Belt and Road Initiative
Journal: Modern Economics & Management Forum DOI: 10.32629/memf.v7i2.5184
Abstract
Against the backdrop of the Belt and Road Initiative, international business students in China encounter prominent obstacles in general accounting learning, including insufficient prior professional knowledge, dual language and cultural barriers, and rigid localized teaching resources, which greatly reduce their learning effectiveness and cross-border business adaptation. Targeting the teaching dilemmas of non-accounting international students, this study adopts literature review and case study to explore the application mechanism of generative AI in accounting case teaching. It constructs a closed-loop pre-class, in-class and after-class AI-empowered teaching model and proposes practical optimization paths regarding case resource development, whole-process teaching implementation and supporting guarantee systems. The findings indicate that generative AI can effectively reduce cognitive load, eliminate cross-cultural learning barriers and realize personalized contextual teaching. This research fills the existing pedagogical gap, facilitates the digital transformation of international accounting education, and provides practical references for cultivating high-quality cross-border business talents for the Belt and Road Initiative.
Keywords
international students; accounting education; artificial intelligence; case expansion
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Section 3: Global Perspectives on AI & International Higher Education
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[3] Lu, H., Xie, Z. H., & Qin, T. (2026). Research on the Digital-Intelligent Transformation and Practice Path of University Accounting Teaching Paradigm Empowered by "AI + Education". Finance and Accounting Monthly. https://doi.org/10.19392/j.enki.1671-7341.202607 (in Chinese)
[4] Xin, M. M. (2024). Exploration and Research on AI-Enabled Big Data and Accounting Classroom Teaching. Accounting Learning. (in Chinese)
[5] Zhang, F., & Zou, J. (2025). "AI + Teaching" Integrating into University Classrooms: Realistic Challenges and Promotion Paths. Journal of Hubei University of Economics (Humanities and Social Sciences), 22(08), 140-143. (in Chinese)
[6] Zhang, D. (2025). Synergy Mechanism and Practical Exploration of AI-Enabled "Consumer Behavior" Course Teaching. Marketing. (in Chinese)
Section 3: Global Perspectives on AI & International Higher Education
[7] Bannister, P., Alcalde Peñalver, E., & Santamaría Urbieta, A. (2024). International Students and Generative Artificial Intelligence: A Cross-Cultural Exploratory Analysis of Higher Education Academic Integrity Policy. Journal of International Students, 14(3), 149-170.
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[11] Nazir, T. (2025). Bridging the Gaps: Exploring AI-Driven Emotional, Academic, and Social Support for International Students. International Journal of Human-Computer Interaction.
[12] Wang, T., Lund, B. D., Marengo, A., et al. (2023). Exploring the Potential Impact of Artificial Intelligence (AI) on International Students in Higher Education: Generative AI, Chatbots, Analytics, and International Student Success. Applied Sciences, 13(11), 6716.
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