Talent Cultivation Model of "Artificial Intelligence + Accounting Education" in Higher Education Institutions and Its Implementation Roadmaps

Abstract

The rapid development of artificial intelligence technology is rebuilding the accounting ecosystem with unprecedented power. Basic
and repetitive accounting and auditing work is being rapidly replaced by intelligent systems, while under human-machine synergy, the highend accounting functions, such as data insights, strategic decision-making, and risk management, are increasingly becoming the core value
of accounting professionals. This profound transformation poses a fundamental challenge to the cultivation model of accounting professionals in higher education institutions. This paper deeply analyzes the inherent predicaments of the traditional accounting education model in
responding to the wave of artificial intelligence, systematically constructs a new integrated talent cultivation model of "artificial intelligence
+ accounting" with the core ideology of "value guidance, technology empowerment, interdisciplinary integration, and constant iteration", and
elaborates on its specific implementation roadmaps in detail, aiming to provide theoretical reference and practice guidelines for higher education institutions to promote the digital and intelligent transformation of accounting education and cultivate compound outstanding accounting
professionals that can meet the needs of the future smart economy.