Research on the Accounting Major Talent Cultivation Model Integrating “Dual-Wheel Drive” and “Three-Dimensional Synergy” in the Context of Artificial Intelligence
The deep penetration of Artificial Intelligence (AI) technology is reshaping the competency boundaries of the accounting profession and is imposing structural reform requirements on talent cultivation in applied undergraduate accounting programs. Based on the teaching reform practice of the accounting major at the School of Finance and Economics of Guangdong University of Science and Technology, this paper proposes an accounting talent cultivation model that takes “AI technology empowerment” and the “OBE educational philosophy” as the dual-wheel drive and the “university–enterprise–AI technology platform” three-dimensional synergy as the practical carrier. The study first analyzes the four dilemmas currently faced by applied undergraduate accounting talent cultivation: the structural disconnection between the curriculum system and industry demand, inadequate collaboration mechanisms, insufficient supply of dual-qualified and dual-competent faculty, and evaluation mechanisms that lag behind competency cultivation goals. The study then constructs the overall framework and operating mechanisms of the “dual-wheel drive–three-dimensional synergy” model. Finally, the study puts forward specific implementation plans along four paths: curriculum system reconstruction, practice system construction, faculty upgrading, and evaluation mechanism safeguarding. The research shows that the model can effectively bridge the gap between talent supply and the demands of the digital-intelligent economy, providing a replicable practical reference for the digital-intelligent transformation of accounting programs in applied undergraduate institutions.
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