Analysis of the Alignment between Accounting Curriculum Reform in Higher Education Institutions and Corporate Talent Demands in the Era of Intelligent Accounting

Abstract

Technology clusters, represented by big data and artificial intelligence, are driving the accounting profession into an intelligent era. This transformation is prompting a profound evolution in the accounting function, shifting from bookkeeping and reporting towards value creation, and simultaneously imposing novel, composite requirements on the competency structure of accounting professionals. Against this backdrop, a significant structural misalignment has emerged between the accounting curriculum systems in higher education institutions-characterized by static content, insufficient integration of technology, and disconnection from authentic business scenarios-and the actual talent demands of enterprises. This study aims to systematically dissect the specific dimensions and underlying causes of this supply-demand mismatch, analyze its potential impact on the career development of accounting graduates, and ultimately propose a reform pathway for the accounting curriculum. This pathway is oriented towards a dynamic competency framework and integrates intelligent technologies. Furthermore, the study outlines a synergistic support system comprising faculty development, resource investment, and a closed-loop feedback mechanism. The objective is to foster the dynamic adaptation of accounting education supply in higher education to corporate talent demands, thereby providing theoretical reference and practical guidance for the transformation of accounting talent cultivation models.