Keywords
Four-Chain Integration
Industry-education integration
Submitted : 2026-01-14
Accepted : 2026-01-29
Published : 2026-02-13
Abstract
Against the backdrop of the global digital economic transformation, it is crucial to cultivate interdisciplinary accounting professionals with international perspectives, intelligent technology skills, and local practical capabilities. Currently, the Accounting (ACCA International Accounting) program faces challenges such as the disconnection between international accounting standards education and practice, insufficient effectiveness of bilingual teaching, and superficial industry-education integration. This paper adopts the “Four-Chain Integration” framework and introduces Artificial Intelligence Generated Content (AIGC) as a technological driver to construct a new model characterized by “International Leadership, Digital-Intelligence Drive, and Industry-Education Symbiosis.” Through a case study in finance and accounting education, specific pathways are designed for AIGC to restructure knowledge content, reshape teaching methodologies, and reconstruct practical platforms. The aim is to bridge the gaps between international and local contexts, as well as theory and practice, achieving deep, end-to-end collaboration.
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