Dual Cognition and Career Preparation of Accounting Undergraduates under Digital Intelligence: A Study from the Perspective of Conservation of Resources Theory

Digital technologies, including big data, artificial intelligence, and cloud computing, are transforming the accounting industry and accelerating the shift toward intelligent finance. Traditional accounting roles are being reshaped, while a structural mismatch persists between university training and labor-market demand. Accounting students therefore face uncertainty about job displacement and employment prospects. Drawing on conservation of resources (COR) theory and career resilience theory, this study conceptualizes threat cognition and resource cognition as two dimensions of students’ perceptions and develops a threat cognition–resource cognition–career preparation framework. A questionnaire survey yielded 110 valid responses. The study used five-point Likert scales and descriptive statistical analyses. Students generally recognize both the opportunities and threats associated with industry transformation and report strong motivation to prepare for their careers. However, few have practical experience with digital-intelligence tools, suggesting a gap between career-preparation intentions and concrete action. The study proposes recommendations for universities and students. Universities should improve curricula and practical training, while students should strengthen their digital capabilities and career resilience. The findings may inform accounting education and efforts to enhance students’ sustainable employability.