Exploration of Practical Teaching Reform Paths for Accounting Majors in Universities in the Era of Digital Intelligence

© 2026 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/ )

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Abstract

With the in-depth evolution of digital intelligence technology and the advancement of the digital transformation of the accounting industry, the practical teaching of accounting majors in universities is facing unprecedented challenges. Technologies such as big data, artificial intelligence, and blockchain have reshaped the business processes of financial accounting, audit supervision, and management decision-making, and put forward higher requirements for accounting talents’ digital literacy, intelligent tool application capabilities, and cross-field collaboration capabilities. However, current accounting practical teaching still faces dilemmas such as insufficient technical empowerment, superficial integration of business and finance, and lack of innovative scenarios. The traditional teaching model centered on manual financial processing and basic software operation can no longer meet the needs of positions such as intelligent finance, data analysis, and risk early warning. Based on this, this paper focuses on the development trend of accounting professional competence changes in the era of digital intelligence, analyzes problems such as teaching goal deviation and resource mismatch under the background of technological integration, and constructs a narrative-integrated practical teaching system to support the cultivation of high-quality talents in the new era.

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