Welcome to Francis Academic Press

Frontiers in Educational Research, 2023, 6(1); doi: 10.25236/FER.2023.060116.

Evaluation Model of Comprehensive Ability of Accounting Talents in Higher Vocational Colleges that Uses Big Data Calculation


Fengjiao Long, Xiaomo Liu, Yanjing Gu

Corresponding Author:
Fengjiao Long

Department of International Business, Fuzhou Melbourne Polytechnic, Fuzhou, China


The rapid development of new technologies such as big data, artificial intelligence, mobile Internet, cloud computing, and blockchain has exerted a multi-dimensional impact on the accounting industry, and the needs of enterprises have changed accordingly. The demand for compound talents with a solid financial foundation and big data application ability is surging, but there is no corresponding standard for evaluating the comprehensive ability of those talents. Based on the needs of enterprises, we construct the comprehensive ability evaluation framework for higher vocational accounting talents, including four middle-level indicators such as professional quality, professional ability, management communication, and data processing with 20 specific indicators. The AHP method is used to determine the weight, and the fuzzy comprehensive evaluation method is used to empirically evaluate the accounting talents in higher vocational colleges. The result is used to realize the accurate and effective evaluation of the comprehensive ability of accounting talents in higher vocational colleges under the background of big data.


big data computing, higher vocational accounting talents, comprehensive capability assessment

Cite This Paper

Fengjiao Long, Xiaomo Liu, Yanjing Gu. Evaluation Model of Comprehensive Ability of Accounting Talents in Higher Vocational Colleges that Uses Big Data Calculation. Frontiers in Educational Research (2023) Vol. 6, Issue 1: 101-106. https://doi.org/10.25236/FER.2023.060116.


[1] Kokina, J., Blanchette, S., Early Evidence of Digital Labor in Accounting: Innovation with Robotic Process Automation[J]. International Journal of Accounting Information Systems,2019:pp:35-36.

[2] Zhou, A., Deloitte and PWC Embrace Artificial Intelligence for Tax and Accounting[EB/OL]. https:// www.forbes.com/sites/ adelynzhou/2017/11/14/,2020-09-03.

[3] Hazar, H.B., Artificial Intelligence Applicatioin in Accounting and Auditing[R]. Research & Reviews in Social,Human and Administrative Sciences,2019,pp:58-65. 

[4] Liu, Q., Chang, Y.Q., Liu, M.L., Accounting Informatization Reform in the Era of Big Data -- Summary of the Main Views of the 13th National Accounting Informatization Academic Annual Conference [J]. Accounting Research, 2014 (12),pp:89-91.

[5] Ye, L., Thinking on the Transformation of Financial Personnel in the era of Great Wisdom and Cloud Migration [J]. Modern Business,2017(34),pp:127-128.

[6] Zhao, K., Transformation and Promotion of Higher Vocational Accounting in the Internet Era [J]. Finance and Accounting Monthly,2017(24),pp:81-85.

[7] Yuan, Z., Li, T., Sun, Y.P., The Reform Path of Accounting Higher Education in the Era of Internet New Technology-Based on the Analysis of Supply-demand Mismatch [J]. Accounting Research, 2018(08),pp:80-86.

[8] Zhang, L.P., Kong, Z., Y, Y.T., "Big Data + Finance" Management Accounting Talent Training and Optimization Path: Based on the Perspective of Capability Maturity Model [J]. Finance and Accounting Communication,2020(23),pp:158-162.

[9] Wang, X.Y., Wang, W.B., Li, K.Y., Research on Evaluation of Comprehensive Ability of College Accounting Personnel Training in the Era of big Data: Based on Fuzzy Evaluation Method [J]. Finance Theory and Teaching, 2019(01),pp:115-118.

[10] Zhang, D. M., Li, Y.D., Huang, H.W., A Preliminary Study on the Evaluation Method of Postgraduate Education Quality for First-class Talents Training--Research on the Indicator System based on Hierarchical Analysis and Fuzzy Comprehensive Evaluation [J]. Graduate Education Research, 2020(02), pp:60-67.