Applied Mathematics and Nonlinear Sciences (Jan 2024)

Research on the cultivation mode of big data accounting talents in higher education institutions based on hierarchical analysis method

  • Chen Chen,
  • Song Peisen

DOI
https://doi.org/10.2478/amns.2023.2.00385
Journal volume & issue
Vol. 9, no. 1

Abstract

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To scientifically and rationally establish a big data accounting talent cultivation model based on integrating industry and education in higher vocational colleges, this paper applies the hierarchical analysis method to establish a hierarchical model and conduct analysis. According to the current situation of accounting talent cultivation in higher vocational colleges and the existing problems, an evaluation model of accounting talent cultivation is established to establish four major indicators of talent cultivation, cultivation direction, curriculum setting, cultivation ability, and teaching condition construction, and the weights of each indicator and consistency test are derived to determine the importance of accounting talent cultivation indicators. In the case application analysis, the highest synthetic weight of practical ability is 0.2202, followed by the synthetic weight of the faculty team is 0.2184, and the third is the synthetic weight of strengthening ideological and moral qualities is 0.1383. The average rating of leaders, teachers, students, and enterprises is 77.5, which shows that the talent cultivation mode of accounting in S private higher vocational college is in the middle level, especially the ratings of teachers, students, and enterprises are 75.5. The mean ratings of teachers, students, and enterprises were 75, 72, and 76, respectively. It can be seen that there are shortcomings in the talent cultivation mode of accounting majors in S private higher vocational college, and for this reason, the article finally constructs a higher vocational accounting talent cultivation path under the integration of industry and education around the identified problems.

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