Research on the Integration of Artificial Intelligence into Higher Vocational Accounting Teaching from the Perspective of Teachers’ Application Ability

Liping Yu, Jinhao Wang, Chuiching Ling

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¹ Jiangxi Vocational and Technical College of Communications, Nanchang 330013, Jiangxi, China,

² Chongqing University, Chongqing 400020, China,

³ Swinburne University of Technology Sarawak Campus, Kuching 93350, Malaysia,

erd 2025 , 7(8), 289–295; https://doi.org/10.26689/erd.v7i8.11969

© 2025 by the Authors. Licensee Whioce Publishing, Singapore. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution 4.0 International License ( https://creativecommons.org/licenses/by/4.0/ )

Abstract

With the continuous penetration of artificial intelligence technology, educational informatization has gradually evolved towards educational artificial intelligence. This trend has brought new opportunities and challenges to higher vocational education and teaching. From the perspective of teachers’ application ability, teachers of higher vocational accounting majors should focus on improving their intelligence literacy, transforming their roles and functions, effectively adapting to the changes in teaching in the intelligent era, and enhancing teaching effectiveness. In this regard, this paper conducts research on the integration of artificial intelligence into higher vocational accounting teaching from the perspective of teachers’ application ability, analyzes the current situation and challenges of integrating artificial intelligence into higher vocational accounting teaching, and proposes targeted optimization countermeasures, aiming to improve teaching quality and help students meet the needs of the intelligent development of the accounting industry.

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