Abstract

This article examines the application of the role-playing method in teaching to enhance accounting practice skills for intermediate vocational students. Based on a review of relevant theoretical foundations and an empirical survey of teaching practices at several institutions, particularly Cai Be Professional Technical Intermediate School, the findings indicate that the role-playing method fosters greater proactiveness and creativity in handling accounting tasks. It also contributes to the development of essential professional competencies, including communication skills, teamwork, and problem-solving in occupational contexts. The article further proposes several pedagogical measures to improve the effectiveness of this method, thereby contributing to the enhancement of accounting workforce training quality in the context of ongoing vocational education reform.

Keywords: Accounting practice skills, intermediate vocational students, role-playing method.