Research on the Reconstruction of Accounting Talent Cultivation Model under the Framework of Dual Carbon Goals and ESG Literacy

© 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

In the context of the dual carbon goals, enterprises are increasingly in urgent need of accounting talents with ESG literacy. Traditional accounting training models struggle to adapt to the demands of green transformation, facing issues such as curriculum disconnection, insufficient practice, and weak faculty. This paper constructs a three-dimensional and three-tier capability framework based on ESG literacy and proposes a four-in-one training model reconstruction path, encompassing curriculum integration, teaching innovation, faculty development, and evaluation feedback. It promotes the deep integration of accounting education and sustainable development, providing theoretical support and practical solutions for cultivating composite accounting talents.

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