Limitations and reform pathways for university financial accounting education in the digital intelligence era

Technological innovations in the digital intelligence era are fundamentally transforming professional competencies required in the accounting industry, exposing traditional university financial accounting education to critical challenges. These include misaligned curricula lagging behind digital intelligence innovations, pedagogical frameworks devoid of contextualized practice, and inadequate development of "Dual-qualified" teachers. Such deficiencies cause a mismatch between academic outputs and industry demands for professionals equipped with integrated techno-business-analytical competencies. This study systematically examines existing constraints and proposes an industry-education integration reform framework comprising: (1) redesigning technology-embedded curricula to align with digital intelligence ecosystems; (2) implementing scenario-driven pedagogical models for contextual skill development; (3) fostering university-industry partnerships to operationalize resource synergies; (4) cultivating "Dual-qualified" teachers through interdisciplinary capacity-building initiatives; and (5) adopting a three-dimensional evaluation model ("process-comprehensive-application") to assess educational efficacy and learner competencies. The research offers empirically grounded strategies to advance the digital intelligence transformation of financial accounting education, ensuring the sustainable development of industry-ready talent pools.