Innovation and Reform of Accounting Professional Training Model Based on the Artificial Intelligence

Abstract

The pervasive integration of Artificial Intelligence (AI) is fundamentally disrupting the accounting profession, automating routine tasks and shifting the role of accountants towards strategic analysis and data-driven decision-making. This transformation creates a critical imperative for accounting education to reform its traditional talent cultivation models. This study investigates the pathways for this innovation within the Chinese context. Employing a qualitative methodology that combines a systematic literature review with in-depth multiple case studies of leading universities, including Southwestern University of Finance and Economics, Peking University, and Shanghai University of Finance and Economics, this research identifies key emergent training models and success factors. Our findings delineate a clear shift towards cultivating composite talents, achieved through systemic curriculum integration of AI and data analytics, a heightened emphasis on experiential and practical learning, and the development of symbiotic university-industry partnerships. Synthesizing these insights, we propose a novel three-dimensional reform framework, positing that successful transformation hinges on the synergistic interplay and deep integration of the curriculum system (knowledge), the pedagogical system (application), and the ecosystem (resources and context). The study concludes by offering strategic recommendations for educational institutions and policymakers, emphasizing that a holistic, systemic approach is essential to bridge the gap between accounting education and the evolving demands of the intelligent economy, thereby ensuring the future readiness of the profession.