In the context of big data, the teaching of financial accounting for vocational undergraduate students needs to be continuously optimized and innovated. This article provides a brief analysis of the current situation of financial accounting teaching for vocational undergraduate students. It also analyzes the phenomena of outdated teaching concepts, outdated teaching content, and unreasonable teaching objectives in the current teaching of financial accounting for vocational undergraduate students. It proposes the idea of innovating teaching concepts in current teaching work, clarifying teaching objectives, integrating flipped classroom reform teaching mode, and introducing project-based teaching method to improve teaching efficiency, so as to achieve more efficient teaching guidance for students.

Our main objective in this research is to affirm that philosophy, in its true essence and depth, has never been inherently opposed to religion. Rather, the turn toward atheism within philosophy represents isolated, personal stances, often reactionary in nature, and not rooted in genuine intellectual reflection, which the Qur’an encourages and calls people to adhere to. Our endeavor is to show that the call to atheism is foreign to reason, understood as a sound faculty or a sense linked to the pursuit of truth, as previously demonstrated by Descartes in his focus on the principles and methods of philosophical inquiry. To facilitate the achievement of these goals, we have employed several methodologies, primarily the structural method, which helps us analyze selected texts, this methodology enables the understanding of the elements within the studied positions, the relationships that link them, and the underlying implications upon which they are based. We will apply this method practically when analyzing conceptions that reject religion, uncovering the framework underpinning each conception. This approach facilitates comprehension by examining the rational foundations that support each interpretation of religion and later pave the way for its denial or transcendence. the historical method, which allows us to trace the development and dissemination of atheism, this approach is based on the premise that every sensory or intellectual phenomenon has an origin defined by time and place, evolving through transformations and additions over time. By employing this method, we can trace the development of various interpretations of religion and understand the intellectual accumulations shaped by successive historical periods, and the deconstructionist method, through which we identify the contradictions and flawed principles underlying atheistic arguments, this method allows for in-depth critique of the foundations, developmental trajectories, and final outcomes of phenomena. It also provides a means to establish new perspectives—whether by modifying the existing model, recontextualizing it, or replacing it with an entirely new framework. The importance of re-examining the relationship between philosophy and atheism stems from the profound influence of certain philosophical positions and their negative views on religion within various atheistic currents, especially contemporary ones. Contemporary atheism today poses a threat to religion as a symbolic human system, rich in a value-laden framework that upholds the essence of humanity in an era dominated by materialism and the absence of values. The central question of this research is: Can the human being truly achieve existence independently? Or can one live in this world isolated from all influential forces, including the creative and divine force?

The Lancaster mutual teaching model originated in late 18th century England and quickly spread to the American colonies after receiving positive responses in Europe. In the 1820s, renowned Spanish physician, educator, and publisher Manuel Codorniú Ferreras brought it to Mexico, making outstanding contributions to the newly independent nation in educational philosophy, system, and methods. In the mid-19th century, with the absence of a centralized institution for public education in Mexico, the Lancaster Company took on the significant responsibility of guiding the direction of national public education development. Although this function did not persist for too long due to political changes in Mexico, the educational system continued to play an important role in the Mexican education sector. The Lancaster Company and its teaching system exerted a positive and profound influence on the democratization and secularization of education in Mexico, laying important foundations for the modernization and reform of Mexican education.