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ORIGINAL RESEARCH article
Front. Phys.
Sec. Social Physics
Volume 13 - 2025 | doi: 10.3389/fphy.2025.1580760
This article is part of the Research Topic Real-World Applications of Game Theory and Optimization, Volume II View all 9 articles
Teaching Innovation in Internal Control Courses Integrating Ideological Education and Game Theory
Provisionally accepted
Danyang Xie 
Kaili Ou *- Shanghai Lixin University of Accounting and Finance, Shanghai, China
This study proposes an innovative teaching model for Internal Control courses, merging course ideology and game theory perspectives to foster deeper learning engagement. The model, referred to as "Integration, Co-learning, Co-empathy", consists of three phases: initial design, mid-term application, and final assessment. Integration facilitates the creation of a cohesive knowledge structure, Collaborative Learning enhances students' practical skills, and Empathy strengthens emotional literacy while fostering a positive teacher-student game relationship. By integrating the educational concepts of Ideological and Political education with game theory principles, the research seeks to optimize course design, enhance teaching strategies, and offer insights for the continuous development of Internal Control courses in accounting programs.The study provides practical recommendations for university-level curriculum reform, aiming to improve educational effectiveness and promote comprehensive learning.
Keywords: Game theory, Teaching model, Internal control, higher education, Ideological and political teaching
Received: 21 Feb 2025; Accepted: 19 Mar 2025.
Copyright: © 2025 Xie and Ou. This is an open-access article distributed under the terms of the Creative Commons Attribution License (CC BY). The use, distribution or reproduction in other forums is permitted, provided the original author(s) or licensor are credited and that the original publication in this journal is cited, in accordance with accepted academic practice. No use, distribution or reproduction is permitted which does not comply with these terms.
* Correspondence:
Kaili Ou, Shanghai Lixin University of Accounting and Finance, Shanghai, China
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