The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era
With the development of the Internet, people are more and more pursuing the high-quality development of society, and the cultivation of high-quality talents is also more and more important. Aiming at the dilemma of professional ethics of senior accounting professionals, this paper introduces generat...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Sciendo
2024-01-01
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| Series: | Applied Mathematics and Nonlinear Sciences |
| Subjects: | |
| Online Access: | https://doi.org/10.2478/amns-2024-0244 |
| _version_ | 1797303130836172800 |
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| author | Chen Xuemei Wu Jian Wang Hui Zhang Yuan |
| author_facet | Chen Xuemei Wu Jian Wang Hui Zhang Yuan |
| author_sort | Chen Xuemei |
| collection | DOAJ |
| description | With the development of the Internet, people are more and more pursuing the high-quality development of society, and the cultivation of high-quality talents is also more and more important. Aiming at the dilemma of professional ethics of senior accounting professionals, this paper introduces generator and discriminator structure based on a deep clustering algorithm and constructs a double autocoding deep embedded clustering model, i.e. DADEC model. After completing the model construction, iterative optimization of the clustering center is carried out by combining the small batch stochastic gradient descent and backpropagation algorithms to reduce the clustering loss. The optimized model is utilized in the professional ethics education of senior accounting professionals to categorize their dilemmas and explore breakthrough strategies. The results show that the perceptions of accounting majors in 15 higher vocational colleges and universities in terms of ethical knowledge, sense of professional dedication, professional ethical will, and professional ethical conduct are below 0.6 points. The mean value of the classroom effect of professional ethics education is 0.588, and there is a dilemma between a single teaching form and outdated teaching content. The scores of students in honesty, trustworthiness, love, and dedication are below 60 points. Although there are certain challenges in the current training of senior accounting professionals, the combination of this study points out the direction for overcoming these challenges. |
| first_indexed | 2024-03-07T23:48:31Z |
| format | Article |
| id | doaj.art-c4a6daa414bb4e759c5afac86d755eb0 |
| institution | Directory Open Access Journal |
| issn | 2444-8656 |
| language | English |
| last_indexed | 2024-03-07T23:48:31Z |
| publishDate | 2024-01-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Applied Mathematics and Nonlinear Sciences |
| spelling | doaj.art-c4a6daa414bb4e759c5afac86d755eb02024-02-19T09:03:36ZengSciendoApplied Mathematics and Nonlinear Sciences2444-86562024-01-019110.2478/amns-2024-0244The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet EraChen Xuemei0Wu Jian1Wang Hui2Zhang Yuan31Shijiazhuang 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.With the development of the Internet, people are more and more pursuing the high-quality development of society, and the cultivation of high-quality talents is also more and more important. Aiming at the dilemma of professional ethics of senior accounting professionals, this paper introduces generator and discriminator structure based on a deep clustering algorithm and constructs a double autocoding deep embedded clustering model, i.e. DADEC model. After completing the model construction, iterative optimization of the clustering center is carried out by combining the small batch stochastic gradient descent and backpropagation algorithms to reduce the clustering loss. The optimized model is utilized in the professional ethics education of senior accounting professionals to categorize their dilemmas and explore breakthrough strategies. The results show that the perceptions of accounting majors in 15 higher vocational colleges and universities in terms of ethical knowledge, sense of professional dedication, professional ethical will, and professional ethical conduct are below 0.6 points. The mean value of the classroom effect of professional ethics education is 0.588, and there is a dilemma between a single teaching form and outdated teaching content. The scores of students in honesty, trustworthiness, love, and dedication are below 60 points. Although there are certain challenges in the current training of senior accounting professionals, the combination of this study points out the direction for overcoming these challenges.https://doi.org/10.2478/amns-2024-0244backpropagationdadec modeldeeply embedded clusteringprofessional ethics education68m11 |
| spellingShingle | Chen Xuemei Wu Jian Wang Hui Zhang Yuan The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era Applied Mathematics and Nonlinear Sciences backpropagation dadec model deeply embedded clustering professional ethics education 68m11 |
| title | The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era |
| title_full | The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era |
| title_fullStr | The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era |
| title_full_unstemmed | The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era |
| title_short | The Dilemma and Breakthrough of Professional Ethics Education for Higher Vocational Accounting Professionals in the Internet Era |
| title_sort | dilemma and breakthrough of professional ethics education for higher vocational accounting professionals in the internet era |
| topic | backpropagation dadec model deeply embedded clustering professional ethics education 68m11 |
| url | https://doi.org/10.2478/amns-2024-0244 |
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