Research on the Implementation Path of the "1+X" Certificate for the Accounting Major in Vocational Education under Digital Transformation

Abstract

Digital transformation is profoundly reshaping the competency framework and job boundaries of the accounting profession, and it imposes new requirements on the implementation of the "1+X" certificate system for the accounting major in vocational education. This study focuses on the implementation path of the "1+X" certificate for the accounting major in vocational education under the background of digital transformation, and it systematically explores the value reconstruction of the certificate system, the construction logic of the implementation path, and the key elements and operating mechanisms that support effective implementation. The study proposes that the integration of digital technologies prompts a shift in the positioning of vocational skill level certificates in accounting from the validation of single skills to the representation of comprehensive vocational abilities. A multi-dimensional adaptation mechanism at the target level, structural level, and operational level needs to be established between talent cultivation objectives and certificate standards. In the digital context, the certificate system exhibits the dual characteristics of functional reshaping and value extension. At the level of implementation path construction, this study establishes a modular setup and a hierarchical structure for certificates based on digital job requirements, builds an embedded integration model between the curriculum system and certificates, and forms a collaborative configuration mechanism for digital teaching resources and certificate assessment requirements. At the level of supporting elements and operating mechanisms, this study proposes a multi-dimensional improvement path for the digital competency of the "double-qualified" teaching team, a digital assessment framework based on competency data, and an organizational mechanism for multi-stakeholder collaborative operation. This research provides a systematic path framework and theoretical support for the effective implementation of the "1+X" certificate system for the accounting major in vocational education under digital transformation.