At present, the digital transformation in the accounting field of universities is facing new challenges and opportunities in the internal logic, mechanism and development strategy. This research focuses on the internal logic of this transformation, examining the internal relationship between teaching demand and market change, technological progress and teaching innovation, data-driven and decision support, etc.With the increasing evolution of technology, this paper deeply discusses the evolution of technology-driven teaching mode, the supporting role of institutions and policies, and explores the mechanism and influence of digital teaching. Finally, this study explores in depth the development strategies for the current challenges and opportunities, including curriculum content and teaching method innovation, data application and learning assessment mechanisms. This paper attempts to provide comprehensive understanding and practical suggestions for the digital transformation of accounting in colleges and universities.

Chen Ping, Zheng Jiayin, Tan Jing. Research on digital transformation of university accounting: internal logic, mechanism and development strategy. Frontiers in Educational Research (2024) Vol. 7, Issue 6: 116-122. https://doi.org/10.25236/FER.2024.070617.

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