Probe - Accounting, Auditing and Taxation

Discussion on the Reform of Accounting Major in Higher Vocational Colleges Under the Background of Big Data

Ruihang Zhang

DOI: https://doi.org/10.59429/paat.v5i1.1708

Keywords: Big Data; Artificial Intelligence; Vocational Education; Accounting

---

Abstract

With the rapid development of big data technology, the accounting industry and accounting major are faced with many opportunities and challenges. Under the background of big data, the traditional highly repetitive basic accounting work faces the risk of being eliminated, and the collection, processing, presentation and analysis of accounting data have undergone tremendous changes. The change brought by big data technology to the accounting industry requires that the accounting major in higher vocational colleges must quickly keep up with the pace of change, and carry out professional reform from talent training, teaching team, curriculum system and other aspects. This paper discusses the transformation of the accounting industry under the background of big data, the challenges faced by the accounting profession in the era of big data and the countermeasures, with a view to providing ideas for the transformation of the accounting profession in higher vocational colleges under the background of big data.

---

References

Xu JC. The impact of AI and big data on the development of accounting discipline [J] China University Teaching, 2019 (9): 39-44.

Wang XH, Xu HZ. Research on the training mode of accounting talents in the era of big data [J]. Intelligent Finance, 2021 (16): 119-125.

Baker M, Andrew J. Special Issue: Big Data and Accounting [J]. Critical Perspectives on Accounting.2019(3).

Yuan GD. Research on the Relationship between Big Data Technology and Accounting Work -- Based on the perspective of "Old Three Theories" [J].Friends of Accounting, 2020(19):2-9.

Ling SS, Xiao LL, Zhou B. The construction of the curriculum system of higher vocational accounting specialty group under the new specialty catalog -- taking Liuzhou Vocational and Technical College as an example [J]. Vocational Education Research, 2022 (3): 28-32.

Yu YY. Thoughts on the construction of curriculum system of big data and accounting in higher vocational colleges [J] Accountant, 2021 (14): 104-106.