Accounting Roles under China’s Digital-intelligent Era Take into Account Three Facets: Policy, Education, and Technology

Abstract

With the gradual process of digital intelligence transformation speeding up the reshaping of the accounting profession, the policy demand to upgrade accounting standards software promotes electronic voucher standards, digital workflow procedures, while businesses require advanced accounting talent that excels at using technology and data analysis. Universities also take a comprehensive approach to IT-enabled teaching reforms. They impel contemporary accountants to shift from their current foundational role as record keepers to functions that revolve around corporate-level data governance and supporting business decisions, motivated by changes in policies, firms, universities and using a mixed methods research perspective to show a main contradiction. Next it proposes an improvement direction with three prongs: to increase training related to data governance enhancement; integrate technical tool-related subjects within majors; improve the mechanism for industrial-academic collaboration. The final section points out to establish a tripartite mechanism between government, education and industry in order to encourage the strengthening of technical standards, innovate curricula via instructional technology and train employees based on companies’ competence-gap needs.