Traditional cost accounting instruction predominantly relies on theoretical lectures, often resulting in suboptimal learning outcomes due to the limited practical opportunities for students. The sand table simulation offers a solution by immersing students in virtual enterprise scenarios, where they assume cost management roles. This method has demonstrated superior teaching efficacy and enriched the pedagogical process. Nevertheless, the integration of sand table simulation in instruction presents challenges related to the adaptability of teaching aids, the moderation of teacher guidance, and time management. Drawing from the experience of implementing sand table simulations in a blended course reform, this paper presents innovative approaches to cost accounting education.

Hong Wang, Limin Liu. A Study on the Application of Sandboxing in Blended Learning——An Example of Cost Accounting. International Journal of Educational Innovation and Science (2024), Vol. 5, Issue 1: 116-123. https://doi.org/10.38007/IJEIS.2024.050115.

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