LNELecture Notes in Education, Arts, Management and Social ScienceTBA2705-053XWHIOCE PUBLISHING PTE. LTD.10.18063/LNE.v4i3.1823ArticleExploring the AI-Empowered Curriculum Development of Management Accountinghttps://artdesignp.com/journal/LNE/4/3/10.18063/LNE.v4i3.1823ZhaoJinling,ChenWen2026432026-03-26 Because of the rapid development of artificial intelligence (AI), corporate financial work is experiencing a major, clear-cut transformation from basic accounting to intelligent decision-making. Management accounting roles now place new and specific demands on talent's data analysis, application of intelligent tools, and strategic decision-making abilities. More importantly, AI and management accounting are intrinsically aligned. Since the paper addresses accounting in the areas of data-driven decision support, forecasting and planning, and ecosystem construction, and draws upon the foundational practices of the Management Accounting course at a vocational undergraduate institution, it naturally and systematically discusses the goal system and content of an AI-empowered management accounting curriculum. The article makes a very clear and logical proposal: curriculum reform should be carried out from three levels, namely the development of curriculum standards and knowledge graphs, the restructuring of teaching content, and the intelligent transformation of the teaching - learning process, thereby constructing a new “teacher - student - machine” deeply interactive teaching ecology, and ultimately realizing the dual improvement of intelligent curriculum content and teaching effectiveness.Artificial intelligence, Empowerment, Management accounting, Curriculum development

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