New Engineering Education (NEE) is an educational reform initiative that has gained significant momentum globally, particularly in China. It aims to cultivate future engineering talents through educational innovation, addressing the needs of the new technological revolution and industrial transformation (Koh & Zhuang, 2020) . NEE emphasizes not only the depth and specialization of engineering disciplines but also focuses on interdisciplinary integration and innovation, aligning closely with contemporary technological advancements and industrial demands (Beemt et al., 2020) . This approach promotes a transition from traditional engineering education to a more open, comprehensive, and flexible model, enhancing the practical application and cultivation of innovative abilities.

Incorporating accounting disciplines into NEE has several significant implications (Rugarcia et al., 2000) . It enhances project management capabilities, enabling students to manage costs and budgets more effectively. It strengthens financial decision-making skills, allowing for informed decisions regarding investments, cost control, and resource allocation. Additionally, it enriches the knowledge base by providing a necessary financial and economic background for interdisciplinary teamwork. This integration fosters business awareness and entrepreneurship, promoting innovative thinking and facilitating the commercialization of technological achievements. Furthermore, it helps students understand and adapt to economic changes, managing potential economic risks. Overall, incorporating accounting into NEE enhances the professional capabilities of engineering students, promotes comprehensive development, and increases their competitiveness and innovative abilities.

Despite these benefits, accounting education for engineering students faces several significant challenges (Mudaa et al., 2013) . There is a disconnect between theory and practice, with traditional education focusing primarily on theoretical knowledge and lacking real-world application training. Additionally, accounting is often taught in isolation, limiting its integration with engineering disciplines. Traditional teaching methods, which rely heavily on lectures and written exams, lack interactivity and innovation, failing to engage students effectively. Furthermore, essential soft skills such as communication, teamwork, and critical thinking are often overlooked. Addressing these issues requires comprehensive reform and innovation in accounting teaching strategies, including updating content, adopting interactive teaching methods, strengthening interdisciplinary course design, and linking teaching outcomes to practical engineering practice.

The student-centered reform of the accounting curriculum for engineering students within the NEE framework is highly significant (Draz, 2017) . This reform enhances the quality of education and student learning outcomes through practice, case analysis, and project-based learning. It promotes the integration of accounting knowledge with engineering disciplines, stimulating innovative thinking and problem-solving skills. Additionally, it helps students acquire financial and management skills, aligning with industry demands for versatile talents and increasing their market competitiveness. Overall, this reform aligns accounting education with the evolving needs of engineering students and industry trends, ensuring comprehensive development and preparedness for future career challenges.

The OBE (Outcome-Based Education) teaching process starts by identifying the needs of both society and students (OBE). Based on these needs, we establish training objectives and expected outcomes (OBO), along with specific course goals and content (OBC). The next step involves selecting and developing appropriate teaching methods and resources, and designing instructional activities that support students in achieving their learning outcomes (OBLT). To evaluate whether students have met these expected outcomes, we use both formative and summative assessments (OBA). The results from these assessments are then fed back into the teaching process, allowing for timely adjustments and improvements. Finally, based on the evaluation results and feedback, the teaching design and implementation are continuously optimized to enhance teaching quality (OBI).

This iterative process embodies the principles of outcome-based education, ensuring that teaching activities effectively develop students’ skills and qualities to meet the expectations of both society and students.The specific approach is shown in Figure 1 .

1) Societal Needs and the Demand for Accounting Education among Engineering Students

The expanding responsibilities of engineering professionals underscore the growing importance of accounting education for engineering students. To navigate modern project management and market competition effectively, engineers need a wide range of skills, including technology, project management, budget control, and financial decision-making. In today’s rapidly changing socio-economic environment, engineers are increasingly taking on roles in project management, budget control, and financial decision-making, beyond their traditional technical duties. Financial and accounting knowledge has become crucial, as professionals are now expected to understand financial statements, perform cost-benefit analyses, engage in budget planning, and manage risks. These skills are essential for adapting to complex project demands and remaining competitive in the market.

The demand for accounting education among engineering students is both urgent and varied. The accounting course, which accommodates 100 students, consistently reaches full enrollment each year. At the beginning of the course, we conducted a survey to understand their motivations for studying basic accounting. From the 97 questionnaires collected ( Table 1 and Figure 2 ), 55.67% of students indicated they chose accounting to broaden their perspectives and become versatile professionals with an accounting background. Additionally, 19.59% planned to switch careers to accounting, while 24% aimed to obtain an accounting certificate to enhance their employment competitiveness.

These insights highlight the growing importance of integrating accounting education into engineering curricula to prepare students for the multifaceted challenges of their future careers.

2) Training Objectives and Learning Outcomes

Following the OBE (Outcome-Based Education) teaching concept and the requirements for cultivating financial and accounting literacy, the course is designed with three major objectives: knowledge objectives, skill objectives, and value objectives ( Table 2 ). Knowledge Objectives: Master the fundamental theories, principles, and methods of finance and accounting, familiar with the composition and analysis methods of financial statements, and understand the basic concepts of budget control and cost management. Skill Objectives: Develop students’ abilities in financial statement analysis, budget preparation and execution, cost-benefit analysis, and the application of financial knowledge in project management. Value Objectives: Establish correct financial management concepts, understand the importance of financial decision-making in business and project management, cultivate students’ professional ethics and teamwork spirit, and enhance students’ adaptability and innovation abilities in complex economic environments.

3) Course Content Based on Objectives

The OBE based accounting course design is specifically tailored for engineering students. It encompasses three objectives: knowledge objectives, skill objectives, and value objectives. Table 3 shows the course content in detail. The knowledge objectives focus on enabling students to master fundamental accounting theories, understand the composition and analysis of financial statements, and gain proficiency in budget control and cost management. The skill objectives aim to develop students’ abilities to perform financial statement analysis, prepare and execute budgets, conduct cost-benefit analyses, and apply financial principles in project management scenarios. The value objectives emphasize the significance of financial decision-making within project management, underscore the importance of professional ethics, and foster a spirit of teamwork. To achieve these objectives, the course employs a combination of online and offline learning modalities, interactive teaching methods, practical exercises, and case analysis. By integrating these methods, the course design aspires to enhance students’ comprehensive abilities, ensuring they can effectively apply theoretical knowledge to practical contexts and meet the evolving demands of their future careers.

4) Learning and Teaching Method

Learning and teaching of accounting course is divided into three stages: pre-class, in-class, and post-class ( Table 4 ).

Pre-Class Stage: Online Preview

In this stage, students engage in self-directed learning. Teachers upload learning materials, such as chapter slides, cases, and exercises, to the cloud classroom platform. Students utilize both online and offline resources to preview the material, summarize content by drawing mind maps, and leave comments when encountering difficulties. This approach fosters self-learning and problem-solving abilities.

In-Class Stage: Flipped Classroom and Interactive Discussion

Cooperative teaching methods are employed, utilizing information technology tools to enhance interaction. Teachers address questions arising from online learning and explain key and difficult points. Through group discussions on cases, teachers guide students to explore topics and present and evaluate their findings. Activities such as selecting students to answer questions and quick response contests enliven the atmosphere, enhance analytical and problem-solving skills, and shift the focus from teacher-centered to student-centered learning.

Post-Class Stage: Consolidation and Deepening

Students complete exercises, and teachers use data from the cloud classroom platform to track their learning progress. For students with poor learning outcomes, personalized tutoring is provided to identify gaps and conduct targeted teaching. This stage ensures that students consolidate their knowledge and deepen their understanding of the material.

5) Assessment of Learning Outcomes

The assessment and grading scheme aims to provide a comprehensive evaluation of students’ knowledge, skills, and values by combining continuous assessment (formative) and final assessment (summative). The specific weight of each component is determined based on the course’s key points and the students’ overall situation.

The assessment for the OBE-based accounting course for engineering students is structured to ensure a comprehensive evaluation of their knowledge, skills, and engagement ( Table 5 ). Participation and engagement contribute 10% to the final grade, assessing students’ involvement in online discussions, group activities, and classroom interactions. Another 10% is allocated to mind maps and reflective journals, which evaluate students’ ability to summarize their learning progress and develop critical thinking. Online quizzes and assignments also account for 10%, providing regular monitoring of ongoing learning and immediate feedback. Similarly, case studies and project reports, which make up another 10%, are used to evaluate students’ ability to apply theoretical knowledge to practical scenarios. Presentations and group discussions, contributing 10%, assess communication skills and collaborative efforts. Finally, the weightiest component, the final exams, constitutes 50% of the total grade, comprehensively assessing students’ understanding of key concepts, theories, and applications.

6) Assessment of OBE Teaching Effectiveness

There are 99 students enrolled in this course, most of whom are from engineering disciplines, including Safety Engineering, Materials Science and Engineering, Oil and Gas Storage and Transportation Engineering, Big Data Management and Application and others (see Table 6 ).

The feedback on the results ( Table 6 ) indicates a significant improvement in student performance following the implementation of the OBE method. Prior to implementation, the average score was 78.2, with 12 students failing the examination. After the OBE method was introduced, the average score rose to 90.93, an increase of 16.27%. Notably, there were no failing students under the new method, and the number of students scoring above 90 increased by 46.6%.

We conducted a comparative analysis of the learning outcomes of students across various engineering disciplines following the implementation of OBE. Figure 3 visually represents the effectiveness of OBE teaching, focusing exclusively on engineering disciplines that had a non-zero student count both before and after implementation. The findings indicate that most disciplines experienced significant improvements in student learning outcomes post-OBE implementation. However, an exception was observed in the Automation discipline, where a slight decline in average student scores occurred. This decrease may be attributed to variations in student enrollment numbers.

Overall, the OBE-based teaching model has clearly enhanced student outcomes, created a more dynamic and interactive learning environment, and better prepared students to address complex accounting challenges.

7) Continuous Improvement

The goal of continuous improvement and optimization is to ensure that the teaching methods and learning outcomes remain effective and relevant, adapting to the evolving needs of students and the educational environment.

Student feedback and improvement: Collect regular feedback from students through surveys for improving the class interaction. From the survey data, it is clear that students have a preference for moderate levels of interaction in the classroom, with most favoring 3 - 5 interactions per class ( Table 7 ). When it comes to the method of interaction, the data shows that group discussion is the most commonly used interaction method, accounting for the highest proportion at 34.72%. This is followed by random selection at 31.94%. Volunteering to answer and buzzing in are relatively less common, accounting for 23.61% and 9.72%, respectively. This indicates that in classroom interactions, students are more inclined to participate in group discussions, and teachers also more frequently use group discussions and random selection to promote student engagement ( Table 8 ).

These insights suggest that teachers should aim to balance their interaction frequency to around 3 - 5 times per class, using a variety of methods, with an emphasis on group discussion and random selection. This approach could enhance engagement and participation, catering to the preferences of the majority of students.

Peer feedback and improvement: Gather suggestions from educational expert regarding the improvement of engagement techniques. To enhance classroom engagement, it is essential to use interactive tools such as clickers, online polls, and educational apps for quick responses and random selection. Incorporating visual aids and practical examples can simplify abstract accounting concepts, making them more relatable and easier to understand. Additionally, introducing gamified elements, such as competitive quizzes and team challenges, can make learning more enjoyable and motivating.

This study successfully revamped the general accounting course for engineering students by adopting a student-centered, outcome-based education (OBE) model. This approach effectively addressed the gap between traditional accounting education and the unique needs of engineering students and industry trends.

The study began by analyzing societal needs and the specific demands of engineering students regarding accounting education. Based on these insights, we designed training objectives and learning outcomes that integrated teaching content with practical engineering applications, ensuring relevance and direct applicability to students’ future careers. We developed course content aligned with these objectives and outlined teaching methods from three perspectives: pre-class, in-class, and post-class. The use of diverse interactive teaching methods created a more engaging and dynamic learning environment. Evaluations of student learning outcomes revealed significant improvements in both performance and engagement, with the average score increasing from 78.2 to 90.93. Feedback from students and peers highlighted areas for continuous improvement in classroom interaction.

To further enhance student engagement, we plan to refine various aspects of interaction, including frequency, methods, technology, and scenario design. Specifically, we aim to maintain an interaction frequency of about 3 to 5 times per class, focusing on group discussions and random selection. Introducing gamified elements such as competitive quizzes and team challenges will make the learning process more enjoyable and motivating. We will utilize interactive tools like clickers, online polls, and educational apps to facilitate quick responses and random selection. Additionally, incorporating visual aids and practical examples will simplify abstract accounting concepts, making them more relatable and easier to understand. Overall, this reform has laid a solid foundation for students to navigate the complex economic environment and meet future career demands.

This paper makes two significant contributions to the research on Outcome-Based Education (OBE) theory. Firstly, our study confirms the effectiveness of OBE theory in interdisciplinary teaching practices. By prioritizing student needs and real-world application scenarios in course design, we found that this approach significantly enhances student engagement and academic performance. This finding provides empirical support for the efficacy of OBE theory in educational practice. Secondly, the paper explores the role of interactive teaching strategies within the OBE framework. Through the analysis of student surveys, we identified a strong demand for diversity and improvement in teaching interactions. This research further validates the positive impact of diversified teaching methods on student learning outcomes, reinforcing the core principles of OBE theory.

On a practical level, this study offers valuable insights for both course designers and policymakers. For course designers, the findings suggest that they should prioritize student needs and real-world applications in course design. Incorporating a variety of teaching methods and interactive tools can significantly enhance educational effectiveness. For policymakers, the study highlights their crucial role in advancing educational reform. This includes encouraging and supporting the development and implementation of interdisciplinary courses and providing the necessary resources and technological support to meet the educational demands and expectations of both industry and society.

Additionally, the findings of this paper offer both theoretical and practical references for educational reforms, aiding in the enhancement of education quality to adapt to the constantly evolving social and economic environment.

Key Projects of Educational Teaching Reform and Research of Beijing Institute of Petrochemical Technology: Research on the reform of “General Accounting” Course under the New Engineering Education Background Based on OBE Concept (ZDFSGG202104003).

Key Project of Education Reform of Beijing Institute of Petrochemical Technology: Student-centered curriculum development for the “Financial Consumer Education Program” (ZDFSGG202104001).

Key Projects of Educational Teaching Reform and Research of Beijing Institute of Petrochemical Technology: Research on the Student-centered Teaching Reform of International Logistics Course (ZDFSGG202104004).