The Dilemmas and Optimization Strategies of Project-based Learning in Financial Accounting Courses

Abstract

This study systematically investigates the implementation of Project-Based Learning (PBL) in financial accounting courses, aiming to diagnose its inherent dilemmas and propose targeted optimization strategies. Although financial accounting demands that students master both fundamental theories and practical problem-solving skills—making PBL, with its authentic projects, a seemingly ideal bridge between theory and practice—its practical application faces significant challenges. Based on cross-analysis of 215 valid questionnaires from three vocational colleges in Shandong Province, this research identifies key dilemmas in curriculum design, classroom implementation, and the assessment system. The findings reveal that: (1) in course design, PBL activities often lack alignment with core knowledge points, failing to stimulate students' inquiry interest; (2) during implementation, vague instructional guidance and ineffective team collaboration mechanisms hinder the achievement of deep learning objectives; and (3) the prevailing assessment model overemphasizes grading the final product while neglecting the assessment of process-related competencies, thereby weakening the formative role of assessment. In response to these dilemmas, this paper proposes feasible optimization strategies grounded in pedagogical principles. The findings are expected to inform teaching reforms in financial accounting courses and contribute to enhancing students' core competencies and comprehensive application abilities.