Integrating Management Accounting Cost Control for Cross-Border E-commerce Tourism Products with STEM Education

Abstract

Against the backdrop of the convergence of the digital economy and the experience economy, the market for cross-border e-commerce tourism products is growing rapidly, and its dynamic, multi-faceted cost structure presents new challenges for management accounting. Traditional cost control methods and corresponding talent development models struggle to meet the industry’s demand for data-driven, agile, and multi-skilled professionals. This study focuses on this practical issue, exploring feasible pathways for integrating STEM educational principles into management accounting teaching. It constructs a four-dimensional competency framework centred on science, technology, engineering, and mathematics and further designs an integrated teaching implementation system covering curriculum restructuring, faculty development and resource coordination, aiming to provide a systematic reference for alleviating the structural mismatch between talent supply and demand. In the future, this teaching model can be continuously refined through deepening case development, optimising simulation environments, and improving long-term evaluation mechanisms, thereby better serving the industry’s high-quality development.