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

Abstract

Digital transformation has changed the structure of competencies and job boundaries in the accounting profession in many ways, and thus new demands have arisen for the construction of the "1+X" certificate system for the accounting major in vocational education. In light of changes in light of digitalisation, this paper will systematically study the implementation path of the "1+X" certificate for the accounting major in vocational education, analyze the reconstruction of value for the certificate system, determine the logic of its implementation path, and explore the key factors and operating mechanisms that promote effective implementation. Based on the above content, it is proposed that with the introduction of digital technology, the aim of vocational skills certificates in accounting will change from verifying basic skills to certifying all-round vocational abilities. At this time, links need to be established among the goals of talent development, the standards for certificates, and all other links in a comprehensive manner. With the development of the Information Age, the functions and values of the Certificate System have changed. In accordance with the requirements for the construction path of this paper and in light of the demands of digital jobs, a modular structure and a hierarchical system of certificates have been designed; an embedded integration model for the curriculum system and certificates has been established; finally, a collaborative configuration mechanism for digital teaching resources and the assessment requirements of certificates has been built. At the level of supporting elements and operating mechanisms, this paper puts forward an all-weather improvement path for the digital competence of the "double-qualified" teaching team, a digital assessment framework based on competency data, and an organizational structure for multi-stakeholder collaborative operation. This paper will provide all the necessary support and theoretical basis for building the "1+X" certificate system in vocational education for the accounting major under digital transformation.