Research on the Cultivation of Independent Learning and Innovative Abilities of Accounting Majors under the Background of Artificial Intelligence
In the artificial intelligence era, traditional accounting tasks are gradually being replaced by intelligent tools, and complex demands such as management decision-making, analysis, and the integration of business and finance have become the development direction of the accounting industry. Self-directed learning ability and innovation ability are key competencies for accounting students to adapt to industry development. This study systematically elaborates on the significance of cultivating self-directed learning and innovation abilities in accounting students, explores the internal relationship connection between the two capacities, sorts out the existing problems in the current cultivation, and proposes targeted and feasible cultivation paths. The research aims to provide a theoretical foundation and practical references for the teaching reform of the accounting major.
[1] Song SY, Meng H, Nie ZM, et al., 2026, Evaluation of the Application Effectiveness of Artificial Intelligence in Financial Digitalization. Friends of Accounting, 2026(S1): 13–17.
[2] Du YY, 2023, Changes and Innovations in Financial Decision-making in the Age of Artificial Intelligence. Accounting Learning, 2023(12): 49–51.
[3] Kuang YT, 2025, Exploration of Teaching Reform of “Industry-Finance-Data Integration” in Accounting Major Based on TPACK Theoretical Framework. Communication of Finance and Accounting, 2025(17): 170–176.
[4] Xie JC, Liu C, Zhou L, 2025, Logic and Path of Cultivating New-Quality Accounting Talents in Application-Oriented Undergraduate Universities under the Background of Digital-Real Integration. Communication of Finance and Accounting, 2025(24): 153–160.
[5] Liang SY, 2026, Exploration of Teaching Reform Path of “Ideological and Political Guidance + AI Empowerment” for Management Accounting Course from the Perspective of Industry-Education Integration. Business Accounting, 2026(1): 131–137.
[6] Cheng Y, 2025, Research on Intelligent Accounting Talent Cultivation under the Perspective of High-Quality Development of Private Economy—Analysis Based on Supply-Demand Fit Perspective. Communication of Finance and Accounting, 2025(18): 172–176.
[7] Ge YJ, 2025, Research on the Impact of Generative Artificial Intelligence on College Students’ Interdisciplinary Learning Ability—Taking Shandong University of Finance and Economics as an Example, thesis, Shandong University of Finance and Economics.
[8] Li GS, Zhang XJ, Cui JX, 2026, Logic Framework and Implementation Path of Smart Finance Talent Cultivation Based on “Platformization + Scenarioization”. University Education, 2026(1): 82–86.
[9] Wang YC, Qi WX, 2024, Deviation and Return of Autonomous Learning in the Era of Educational Digitalization. Jiangsu Higher Education, 2024(5): 61–66.
[10] Chen Y, Deng JK, 2026, Exploration of the Education Model of “Three Subjects, Three Transformations, One Platform” in the Innovation Practice Class of Programming. Journal of Higher Education, 12(7): 74–78.