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基于卡斯特组织变革论的高职会计人才培养探究

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该文基于卡斯特组织变革理论,探讨数字经济时代高职会计人才培养所面临的挑战、范式创新与变革路径。从网络社会、信息化与组织重构三个层面分析了高职会计教育变革面临的多重挑战,包括培养目标与产业需求脱节、课程体系更新滞后、教学模式与数字化学习需求矛盾等。推动高职会计教育变革,需要重构培养目标、革新课程体系、变革教学模式和重塑评价机制,进而促进会计教育从传统模式向网络化、数字化、创新型模式转变。在实施路径上,应着力于组织调整、文化培育、技术赋能和师资建设。该研究对推动高职会计教育在数字经济时代的适应性变革具有重要的理论价值和实践意义。
Research on higher vocational accounting talent cultivation based on Castells's organizational change theory
Based on Castells's organizational change theory,this study explores the challenges,paradigm innova-tions,and transformation paths for higher vocational accounting talent cultivation in the digital economy era.It analyzes the multiple challenges facing higher vocational accounting education reform from three perspectives:network society,informatization,and organizational restructuring.These challenges include the disconnection be-tween training objectives and industry demands,outdated curriculum systems,and conflicts between teaching models and digital learning needs.To promote the reform of higher vocational accounting education,it is neces-sary to reconstruct training objectives,innovate curriculum systems,transform teaching models,and reshape evaluation mechanisms,thereby facilitating the transition of accounting education from traditional modes to net-worked,digitalized,and innovative models.Implementation paths should focus on organizational adjustment,cul-tural cultivation,technological empowerment,and faculty development.This research has significant theoretical value and practical implications for promoting adaptive changes in higher vocational accounting education in the digital economy era.

Castellsorganizational changeaccounting talentcultivation model

黄昕蕾

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爱丁堡大学默里豪斯教育体育学院 爱丁堡 EH89YL

卡斯特 组织变革 会计人才 培养模式

2025

科教文汇
科教文汇杂志社 安徽省老科技工作者协会

科教文汇

影响因子:0.274
ISSN:1672-7894
年,卷(期):2025.(1)