Research on the Systematic Transformation Path and Long‑term Mechanism of "Dual‑qualified" Accounting Teachers in Vocational Undergraduate Education Driven by Digital‑intelligence and Industry

Wanping Du

doi:10.47297/wspiedWSP2516-250023.20261008

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Research on the Systematic Transformation Path and Long‑term Mechanism of "Dual‑qualified" Accounting Teachers in Vocational Undergraduate Education Driven by Digital‑intelligence and Industry

Volume 10, Issue 8

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Research on the Systematic Transformation Path and Long‑term Mechanism of "Dual‑qualified" Accounting Teachers in Vocational Undergraduate Education Driven by Digital‑intelligence and Industry
Research on the Systematic Transformation Path and Long‑term Mechanism of "Dual‑qualified" Accounting Teachers in Vocational Undergraduate Education Driven by Digital‑intelligence and Industry
Guangdong University of Business and Technology, Zhaoqing, Guangdong, 526060, China
Vol. 10, Issue 8, Pages: 110-113(2026)
Published：30 August 2026
DOI：10.47297/wspiedWSP2516-250023.20261008
Accepted：

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Du Wanping.Research on the Systematic Transformation Path and Long‑term Mechanism of "Dual‑qualified" Accounting Teachers in Vocational Undergraduate Education Driven by Digital‑intelligence and Industry[J].Journal of International Education and Development,2026,10(08):110-113.
DOI：

Du Wanping.Research on the Systematic Transformation Path and Long‑term Mechanism of "Dual‑qualified" Accounting Teachers in Vocational Undergraduate Education Driven by Digital‑intelligence and Industry[J].Journal of International Education and Development,2026,10(08):110-113. DOI： 10.47297/wspiedWSP2516-250023.20261008.

摘要

Abstract

The digital economy and industrial upgrading have put forward brand‑new requirements for the cultivation of accounting talents in vocational undergraduate education. The systematic transformation of "dual‑qualified" teachers has become a key factor restricting the quality improvement of vocational undergraduate education. Based on human capital theory and synergy theory

this paper analyzes the practical demands and dilemmas of the transformation of "dual‑qualified" accounting teachers in vocational undergraduate education under the dual‑driving forces of digital‑intelligence and industrial reform. It constructs a two‑dimensional reconstruction framework of "digital literacy + industrial competence"

and proposes a three‑in‑one systematic transformation path of "digital‑intelligence empowerment — industrial immersion — institutional guarantee". Furthermore

long‑term mechanisms are designed from three dimensions: reconstruction of evaluation criteria

compatibility of incentives and constraints

and co‑construction of platform ecosystem

so as to provide theoretical reference and practical guidance for the faculty development of vocational undergraduate education.

关键词

Keywords

references

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