Pathways for Accounting Education in Higher Education Institutions to Adapt to the Development Needs in the Big Data Era

Abstract

The advent of the big data era has had a disruptive impact on the accounting industry. The traditional accounting function is rapidly
evolving into data-driven management decision support. This profound transformation poses unprecedented challenges to the cultivation of
accounting professionals in higher education institutions. This paper aims to deeply explore lagging in the current accounting education in
higher education institutions in terms of educational philosophy, curriculum systems, teaching models and faculty, and systematically proposes reform pathways that adapt to the development needs in the big data era. The paper holds that higher education institutions must abandon
the old paradigm of "accounting" to build a new educational ecosystem centered on "data literacy", and cultivate compound accounting professionals with interdisciplinary integration capabilities, data analysis and business acumen by restructuring the curriculum system, innovating teaching methods, strengthening the construction of teaching faculty and deepening the integration of industry and education to meet the
future career challenges.