Shuiqing Yu

With the rapid development of economic globalization and information technology, the intension and extension of accounting profession are undergoing profound changes. Social demand for accounting professionals has pivoted decisively from transaction-focused roles toward transdisciplinary, management-adept, and decision-centric capabilities. However, at present, many higher education institutions still have problems, such as emphasis on theory over practice, monolithic teaching models, and divorce from industry demand, in accounting education in China, which leads to that graduates have insufficient vocational competence and it is difficult for them to quickly adapt to job requirements. This paper aims to conduct a rigorous exploration of the implementation pathways for strengthening the cultivation of vocational competence in undergraduate accounting education. The paper first analyzes the challenges currently faced by accounting education and the new intension of vocational competence, and then, systematically proposes actionable strategies to strengthen students’ vocational competence by restructuring the curriculum system, innovating teaching models, constructing the teaching faculty, deepening industry-education integration, reform the assessment system, and other multiple dimensions, aiming to provide valuable reference for the reform and innovation of undergraduate accounting education.

Accounting Education; Vocational Competence; Practice Teaching; Industry-Education Integration; Curriculum Restructuring

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