Frontiers in Educational Research, 2026, 9(5); doi: 10.25236/FER.2026.090526.
Yanqiu Zhang, Yinyin Zhao, Jie Qi
Management College, Beijing Union University, Beijing, China
With the rapid development of artificial intelligence technology, intelligent technologies represented by generative artificial intelligence and large language models are profoundly reshaping the structure and talent demand of the accounting industry, and also imposing systematic transformation requirements on university accounting education and teaching. This paper deeply explores the impact and opportunities of artificial intelligence on accounting education and teaching, analyzes the structural shift in accounting talent demand, and proposes a new talent cultivation model of “digital-intelligence integration, competency progression, and value orientation”. Based on this, from five dimensions--curriculum system reconstruction, practice platform upgrading, teaching model innovation, faculty team enhancement, and evaluation mechanism optimization--an operable reform path for accounting education and teaching is constructed, aiming to cultivate high-quality accounting talents who can master intelligent tools and create business value, providing theoretical support and practical guidance for the digital transformation of accounting education.
Artificial Intelligence; Accounting Education; Teaching Reform; Intelligent Literacy; Human-Machine Collaboration
Yanqiu Zhang, Yinyin Zhao, Jie Qi. Research on the Reform Path of Accounting Education and Teaching in the Context of Artificial Intelligence Development. Frontiers in Educational Research (2026), Vol. 9, Issue 5: 187-194. https://doi.org/10.25236/FER.2026.090526.
[1] Wang Shijie, Liu Feng. The Impact of Large Language Models on the Future Development of Accounting[J]. Financial Research, 2023(04):40-49.
[2] Hu Yun. Discussion on the Impact of Generative Artificial Intelligence on the Accounting Profession: A Case Study of ChatGPT[J]. Chinese Certified Public Accountant, 2023(10):88-96.
[3] PwC. Sizing the Prize: Global Artificial Intelligence Study[R]. 2017.
[4] McKinsey Global Institute. Generative AI and the Future of Work in America[R]. 2023.
[5] Shanghai National Accounting Institute. 2023 China Enterprise Financial Intelligence Survey Report [R]. 2023.
[6] Yang Yin, Liu Qin. Accounting Transformation in the Era of Artificial Intelligence: Evolutionary Logic and Analytical Framework[J]. Accounting Research,2024(03):3-20.
[7] Zou Jun, Gao Zhiwei, Dong Changling. Research on the Vertical Application Path of Artificial Intelligence in the Certified Public Accountant Industry and the Construction of Inclusive Ecosystem[J]. China Certified Public Accountant, 2025,(08):50-60.
[8] Tan Zhidong, Wang Zhen, Zhang Juxiang. Research on Accounting Talent Cultivation in the Context of Digital Economy: A Case Study of ChatGPT Application[J]. Accounting Communication, 2025(01):162-166.
[9] Tang Dapeng, Yang Zhenzhen, Li Yuan, Liu Yichen. Supply-side structural reform of accounting education resources under digital-intelligent transformation[J]. Accounting Research, 2022(01):190-192.
[10] IFAC. Handbook of International Education Standards[S]. 2019.
[11] IMA. IMA Management Accounting Competency Framework[EB/OL].2023[2025-08-18]. https://www.imanet.org/career-resources/competency-framework.
[12] Dong Nanyan, Zhang Junrui, Guo Huiting. Exploration of Accounting Paradigm and Cultivation of High-End Talents for the Digital and Intelligent Era[J]. Accounting Research, 2023(01):179-189.
[13] Hu Wei, Li Qiong. Reconstruction of Accounting Practice Teaching System in Universities under the Background of Accounting Transformation: An Exploration of Study[J]. Commercial Accounting, 2024(01):123-126.