Research on the Development of a Future-Oriented Core Competency Framework for Accounting Higher Education

Abstract

Against the backdrop of clustered breakthroughs in digital technologies and profound transformations in the business environment, the professional ecosystem of accounting is undergoing systemic reconstruction. The traditional knowledge-transfer-focused model of accounting higher education faces challenges of adaptation. This study aims to develop a future-oriented core competency framework for accounting higher education to address the structural shift in professional competency demands. By reviewing the theoretical origins of accounting competency cultivation and clarifying the connotations, characteristics of core competencies as well as their distinctions from related concepts, the study establishes a theoretical foundation for framework development. Furthermore, it conducts an in-depth analysis of how changes in the professional ecosystem, driven by technological evolution and business model innovation, reshape the competency requirements for accounting professionals, revealing the need for iterative upgrades to traditional competencies and the necessity of emerging ones. Building on this, the study develops a core competency framework composed of multidimensional elements—including technological literacy, integrative thinking, communication and collaboration, and professional ethics—featuring a three-tiered structure of "professional tool application, contextual analysis and creation, and strategic leadership and innovation." Finally, it proposes implementation pathways for systematically integrating the framework into the educational system through curriculum restructuring, pedagogical innovation, and transformation of the assessment system. This framework provides a systematic reference for shifting accounting higher education from a knowledge-oriented to a competency-based paradigm.