With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.
| Published in | Science Innovation (Volume 13, Issue 6) |
| DOI | 10.11648/j.si.20251306.11 |
| Page(s) | 142-146 |
| Creative Commons |
This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited. |
| Copyright |
Copyright © The Author(s), 2025. Published by Science Publishing Group |
Digitalization, Talent Cultivation, Accounting Teaching, School-enterprise Cooperation
指标 | 2023 | 2024 | 相对增长率 |
会计专业毕业落实率 | 84% | 86% | 2.38% |
全体专业就业落实率 | 86% | 87.5% | 1.27% |
受访者地区/态度 | 同意 | 不同意 | 不清楚 |
全球 | 42% | 47% | 11% |
中国 | 42% | 41% | 17% |
受访者地区/态度 | 同意 | 不同意 | 不清楚 |
全球 | 86% | 8% | 6% |
中国 | 88% | 6% | 6% |
学生届别/实习经历次数 | 0次 | 1次 | 2次及以上 |
2023届 | 27.5% | 43.7% | 28.8% |
2024届 | 21.6% | 45.7% | 32.7% |
评价 | 较有帮助 | 有帮助 | 帮助不大 |
选择该选项的毕业生比例 | 23.1% | 38.7% | 38.2% |
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APA Style
Jin, L. (2025). Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Science Innovation, 13(6), 142-146. https://doi.org/10.11648/j.si.20251306.11
ACS Style
Jin, L. Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Sci. Innov. 2025, 13(6), 142-146. doi: 10.11648/j.si.20251306.11
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Download@article{10.11648/j.si.20251306.11,
author = {Lei Jin},
title = {Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context
},
journal = {Science Innovation},
volume = {13},
number = {6},
pages = {142-146},
doi = {10.11648/j.si.20251306.11},
url = {https://doi.org/10.11648/j.si.20251306.11},
eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20251306.11},
abstract = {With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.
},
year = {2025}
}
TY - JOUR T1 - Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context AU - Lei Jin Y1 - 2025/12/10 PY - 2025 N1 - https://doi.org/10.11648/j.si.20251306.11 DO - 10.11648/j.si.20251306.11 T2 - Science Innovation JF - Science Innovation JO - Science Innovation SP - 142 EP - 146 PB - Science Publishing Group SN - 2328-787X UR - https://doi.org/10.11648/j.si.20251306.11 AB - With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings. VL - 13 IS - 6 ER -
Business School, University of Shanghai for Science and Technology, Shanghai, China
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