Research on the Construction of a Curriculum System for the Big Data and Accounting Major Integrating Work, Courses, Competitions, Certifications, Innovation, and Research

Simeng Niu

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¹ Hainan Vocational University of Science and Technology, Haikou 571137, Hainan, China,

erd 2026 , 8(3), 82–88; https://doi.org/10.26689/erd.v8i3.14498

© 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/ )

Abstract

Since entering the era of artificial intelligence, big data technology has reconstructed the job requirements and working models of the accounting industry, while putting forward new demands for accounting practitioners. To adapt to the requirements of the accounting industry, the construction of the curriculum system for the Big Data and Accounting major needs to integrate the concept of integrating work, courses, competitions, certifications, innovation, and research, realizing the organic integration of six elements: enterprise job needs, professional curriculum teaching, vocational skills competitions, vocational skill certifications, innovation and entrepreneurship capabilities, and research literacy training. Based on this, starting from the core connotation and internal logic of integrating work, courses, competitions, certifications, innovation, and research, this paper analyzes the practical problems faced in the process of integrating this concept into the construction of the curriculum system for the Big Data and Accounting major, and then discusses the principles to be followed and the modular design strategies to be adopted for this curriculum system, providing reference for relevant practitioners.

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