AN ENTERPRISE RESOURCE PLANNING SIMULATION PROJECT STRATEGY FOR ENHANCING ACCOUNTING STUDENTS' EMPLOYABILITY AT PUBLIC VOCATIONAL COLLEGES IN SHANDONG PROVINCE, CHINA

This study explores the effectiveness of an Enterprise Resource Planning Simulation Project Strategy (ERPSP) in enhancing the employability of accounting students in public vocational colleges in Shandong Province, China. Grounded in social cognitive theory and project-based learning, the research examines how simulation-driven project learning influences employability through the mediating role of self-efficacy. A quantitative design was adopted, using a structured questionnaire administered to 334 accounting students across three public vocational colleges. Data were analysed using SPSS 25.0 and AMOS 26.0 for confirmatory factor analysis and structural equation modelling with bootstrapping (5,000 resamples). The results indicate that ERP simulation project learning significantly improves students’ self-efficacy (β = 0.897, p < 0.001) and employability (β = 0.456, p < 0.001), with self-efficacy exerting a partial mediating effect (β = 0.350, 95% CI [0.345, 0.502]). Based on these findings, the validated ERPSP-comprising instructional design optimization, faculty development, and student-centred support-was developed and refined through expert evaluation. This study enhances vocational education research by empirically validating the psychological mechanisms that connect experiential learning to employability and by providing a strategic framework to fortify ERP-based pedagogy in China's vocational institutions.