Innovating Collaborative Education Mechanisms for Digital-Intelligent Accounting Talent: Practices from an Industry–Academia Integrated School

Abstract

The rapid growth of the digital-intelligent economy is reshaping the competency structure of accounting professionals, posing challenges for application-oriented universities to reform their training models. This study proposes an integrated framework for cultivating digital-intelligent accounting talent through industry–academia collaboration, based on the establishment of the Digital-Intelligent Accounting Industry School at Fuzhou University of International Studies and Trade. The framework, referred to as the Four-Co Collaborative Education Model, highlights co-developed curricula, co-shared learning environments, co-supervised project-based learning, and co-evaluated learning outcomes. Through curriculum modularization, embedding of real business systems and data, project-based team learning, and a dual-mentor mechanism, the model fosters students’ transition from operational skill training to business interpretation, analytical reasoning, and collaborative problem-solving. Empirical results indicate substantial improvement in students’ digital competencies, business analytical abilities, and workplace adaptability, while enhancing enterprise participation in the teaching process. Moreover, bidirectional faculty development and knowledge co-creation between university instructors and industry mentors strengthen the sustainability of the educational model. The findings provide practical evidence that deep industry–education integration and authentic scenario-based learning can effectively enhance the employability and developmental potential of accounting graduates, offering a transferable paradigm for digital-intelligent talent cultivation in higher education.