Research on the Construction Path of the Practical Teaching Resource Library for Accounting Majors under the Background of Industry-Education Integration

Abstract

With the rapid development of the digital economy, the accounting industry is undergoing a digital transformation, which places higher requirements on accounting talents’ digital capabilities and industry-finance integration capabilities. However, the current construction of practical teaching resource libraries for accounting majors in colleges and universities suffers from problems such as outdated resources, single forms, and weak technical support, making it difficult to meet industrial demands. Based on the background of industry-education integration, this paper systematically studies the construction path of the practical teaching resource library for accounting majors. Through literature review, theoretical analysis, and empirical research, this paper proposes a four-dimensional framework for resource library construction based on "Goal–Content–Technology–Collaboration" and designs specific implementation paths and guarantee mechanisms. The results show that this model can effectively improve the practicality, timeliness, and advancement of the resource library, and promote the integrated development of digitalization and professionalization in accounting education.