Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors

This paper proposes an interactive study of online practice teaching based on LightGBM model. To avoid the overfitting of training data by LightGBM model, the objective function of LightGBM model is derived utilizing GBDT gradient boosting tree to optimize the overfitting problem of training data. B...

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Main Authors: Wu Jian, Chen Xuemei, Zhang Yuan, Wang Hui
Format: Article
Language:English
Published: Sciendo 2024-01-01
Series:Applied Mathematics and Nonlinear Sciences
Subjects:
Online Access:https://doi.org/10.2478/amns-2024-0272
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author Wu Jian
Chen Xuemei
Zhang Yuan
Wang Hui
author_facet Wu Jian
Chen Xuemei
Zhang Yuan
Wang Hui
author_sort Wu Jian
collection DOAJ
description This paper proposes an interactive study of online practice teaching based on LightGBM model. To avoid the overfitting of training data by LightGBM model, the objective function of LightGBM model is derived utilizing GBDT gradient boosting tree to optimize the overfitting problem of training data. Based on the interactive study of online practice teaching based on the LightGBM model, the construction of the accounting practice teaching system is completed by using B/S mode, and the simulation analysis of online practice teaching of accounting majors in the context of the artificial intelligence era is carried out. The results show that the students in class C, with an AUC value of 0.819, are higher than that before optimization by 0.095, and similarly comparing the AUC values of other classes are higher than that before optimization. The LightGBM model optimized by the grid search algorithm can effectively identify and interact with students’ accounting practice behavioral characteristics, and to a certain extent, effectively predict students’ accounting practice ability. This study has the potential to guide students in mastering accounting practice knowledge, guaranteeing quality practice teaching, and fostering the growth of accounting professionals.
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spelling doaj.art-5e29bbb646dd45b1a56e972ad034bc472024-02-19T09:03:36ZengSciendoApplied Mathematics and Nonlinear Sciences2444-86562024-01-019110.2478/amns-2024-0272Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting MajorsWu Jian0Chen Xuemei1Zhang Yuan2Wang Hui31Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.1Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.1Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.1Shijiazhuang Information Engineering Vocational College, Shijiazhuang, Hebei, 052161, China.This paper proposes an interactive study of online practice teaching based on LightGBM model. To avoid the overfitting of training data by LightGBM model, the objective function of LightGBM model is derived utilizing GBDT gradient boosting tree to optimize the overfitting problem of training data. Based on the interactive study of online practice teaching based on the LightGBM model, the construction of the accounting practice teaching system is completed by using B/S mode, and the simulation analysis of online practice teaching of accounting majors in the context of the artificial intelligence era is carried out. The results show that the students in class C, with an AUC value of 0.819, are higher than that before optimization by 0.095, and similarly comparing the AUC values of other classes are higher than that before optimization. The LightGBM model optimized by the grid search algorithm can effectively identify and interact with students’ accounting practice behavioral characteristics, and to a certain extent, effectively predict students’ accounting practice ability. This study has the potential to guide students in mastering accounting practice knowledge, guaranteeing quality practice teaching, and fostering the growth of accounting professionals.https://doi.org/10.2478/amns-2024-0272lightgbm modelgbdtobjective functionpractice teaching systemaccounting specialty68t01
spellingShingle Wu Jian
Chen Xuemei
Zhang Yuan
Wang Hui
Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors
Applied Mathematics and Nonlinear Sciences
lightgbm model
gbdt
objective function
practice teaching system
accounting specialty
68t01
title Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors
title_full Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors
title_fullStr Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors
title_full_unstemmed Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors
title_short Artificial Intelligence Technology Empowers Practical Teaching of Higher Vocational Accounting Majors
title_sort artificial intelligence technology empowers practical teaching of higher vocational accounting majors
topic lightgbm model
gbdt
objective function
practice teaching system
accounting specialty
68t01
url https://doi.org/10.2478/amns-2024-0272
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AT chenxuemei artificialintelligencetechnologyempowerspracticalteachingofhighervocationalaccountingmajors
AT zhangyuan artificialintelligencetechnologyempowerspracticalteachingofhighervocationalaccountingmajors
AT wanghui artificialintelligencetechnologyempowerspracticalteachingofhighervocationalaccountingmajors