Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context

Lei Jin

doi:doi:10.11648/j.si.20251306.11

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Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context

Lei Jin^*

Published in Science Innovation (Volume 13, Issue 6)

Received: 24 October 2025 Accepted: 13 November 2025 Published: 10 December 2025

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Abstract

With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.

Published in	Science Innovation (Volume 13, Issue 6)
DOI	10.11648/j.si.20251306.11
Page(s)	142-146
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2025. Published by Science Publishing Group

Keywords

Digitalization, Talent Cultivation, Accounting Teaching, School-enterprise Cooperation

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APA Style

Jin, L. (2025). Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Science Innovation, 13(6), 142-146. https://doi.org/10.11648/j.si.20251306.11

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ACS Style

Jin, L. Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Sci. Innov. 2025, 13(6), 142-146. doi: 10.11648/j.si.20251306.11

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AMA Style

Jin L. Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Sci Innov. 2025;13(6):142-146. doi: 10.11648/j.si.20251306.11

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@article{10.11648/j.si.20251306.11,
  author = {Lei Jin},
  title = {Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context
},
  journal = {Science Innovation},
  volume = {13},
  number = {6},
  pages = {142-146},
  doi = {10.11648/j.si.20251306.11},
  url = {https://doi.org/10.11648/j.si.20251306.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20251306.11},
  abstract = {With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.
},
 year = {2025}
}

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TY  - JOUR
T1  - Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context

AU  - Lei Jin
Y1  - 2025/12/10
PY  - 2025
N1  - https://doi.org/10.11648/j.si.20251306.11
DO  - 10.11648/j.si.20251306.11
T2  - Science Innovation
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JO  - Science Innovation
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EP  - 146
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20251306.11
AB  - With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.

VL  - 13
IS  - 6
ER  -

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Lei Jin

Business School, University of Shanghai for Science and Technology, Shanghai, China

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APA Style

Jin, L. (2025). Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Science Innovation, 13(6), 142-146. https://doi.org/10.11648/j.si.20251306.11

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ACS Style

Jin, L. Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Sci. Innov. 2025, 13(6), 142-146. doi: 10.11648/j.si.20251306.11

Copy | Download

AMA Style

Jin L. Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context. Sci Innov. 2025;13(6):142-146. doi: 10.11648/j.si.20251306.11

Copy | Download

@article{10.11648/j.si.20251306.11,
  author = {Lei Jin},
  title = {Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context
},
  journal = {Science Innovation},
  volume = {13},
  number = {6},
  pages = {142-146},
  doi = {10.11648/j.si.20251306.11},
  url = {https://doi.org/10.11648/j.si.20251306.11},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.si.20251306.11},
  abstract = {With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.
},
 year = {2025}
}

Copy | Download

TY  - JOUR
T1  - Research on the Dilemmas and Innovative Paths of Accounting Talent Cultivation in the Digital Context

AU  - Lei Jin
Y1  - 2025/12/10
PY  - 2025
N1  - https://doi.org/10.11648/j.si.20251306.11
DO  - 10.11648/j.si.20251306.11
T2  - Science Innovation
JF  - Science Innovation
JO  - Science Innovation
SP  - 142
EP  - 146
PB  - Science Publishing Group
SN  - 2328-787X
UR  - https://doi.org/10.11648/j.si.20251306.11
AB  - With the advancement of digital technologies, a wide range of software, including big data and artificial intelligence software, has been extensively employed in the accounting domain. For example, the application of data mining tools in financial analysis has remarkably improved work efficiency and enhanced the value of data. This has not only facilitated the transformation and upgrading of the accounting profession but also presented entirely new requirements for the capabilities of accounting professionals.At present, the principal contradiction in the accounting job market is manifested in two aspects. Firstly, the number of basic accounting positions is gradually dwindling. Secondly, enterprises' requirements for the capabilities of accounting talents are steadily increasing. These two coexisting trends signify a fundamental transition of accounting talents from "value recorders" to "value creators". This implies that accounting personnel are no longer solely accountable for post-hoc accounting and reporting. Instead, they are required to engage deeply in value creation activities such as business process optimization, strategic decision-making support, and risk management.Against this background, the cultivation of accounting talents is confronted with practical dilemmas. To tackle this challenge, this paper systematically explores multiple collaborative approaches to promote the transformation and upgrading of accounting talents from four dimensions: students, universities, enterprises, and the government. The objective is to offer references for the diversified cultivation of accounting talents in academic settings.

VL  - 13
IS  - 6
ER  -

Copy | Download