Study on the Construction of Accounting Degree case Base at Home and Abroad in the Metauniverse era

This paper studies the construction of accounting degree case base at home and abroad in the metauniverse era. Firstly, it analyses the significance of the construction of accounting degree case base. By the end of 2021, the number of master of professional accounting training institutions in China will have increased from 24 to 298. At the same time, it explains the connotation and main technology of meta-universe. Metacosmic technologies include 5G, 6G, cloud computing, edge computing, Internet of things, holographic projection, digital twinning, block chain, VR/AR/MR/XR and other technologies. Secondly, it analyses the development process and characteristics of Chicago case, Harvard case and Ivey case in Canada. The use of Harvard case allows to solve complex management problems compared to Chicago style. The 8-step strategy for case development at Ivey Business School in Canada includes three styles, two parts and seven parts of case writing. In 1998, the case of Ivey Business School Press has been distributed to more than 100 universities and enterprises in 20 countries. This paper analyses the shortcomings of case study courses and case construction of accounting major in China. Thirdly, this paper puts forward the enlightenment of foreign case teaching to the training of accounting talents: Based on the experience of case studies in developed countries, pay attention to the difference between accounting case teaching and accounting case teaching; advocate the general idea of "four-dimensional" accounting case development. Finally, the paper constructs the technical framework model of the construction of the case database of accounting professional degree in the meta-universe. The research conclusion shows that, under the background of meta-universe, the case database ecology of accounting professional database is built on the basis of meta-universe equipment and meta-universe underlying technology, to construct the ecological map of the original universe accounting case database, and on this basis to carry out the meta-universe accounting case database comprehensive intelligent analysis system, digital mining, case recommendation and other services. Improve the accounting professional database case use accuracy, enhance the sense of experience. The organic combination of meta-universe and accounting case database construction will inject new vitality into the teaching reform of professional degree postgraduates. The deep integration of foreign case study experience and meta-universe new technology will certainly bring about subversive changes in teaching research. Meta-universe can make contributions to accounting case teaching. Metauniverse changes the traditional accounting case teaching mode. Firstly, the application of meta-universe technology in accounting case teaching can enhance students' sense of teaching experience and give them an immersive feeling. Secondly, meta-universe technolog has also promoted the transformation of accounting case teaching from traditional teaching methods to information-based teaching methods. Accounting case teaching can not only simulate the offline teaching mode through metacosmic technology, but also use the characteristics of virtual world to completely change the teaching mode of accounting case teaching. By using meta-universe experiential accounting case teaching, we can improve the teaching effectiveness, solve the shortage of accounting case teachers, and meet the needs of students to learn accounting cases at any time.