Dual Cognition and Career Preparation of Accounting Undergraduates under Digital Intelligence: A Study from the Perspective of Conservation of Resources Theory
DOI:
https://doi.org/10.71204/dt1xcd81Keywords:
Digital Intelligence, Accounting Undergraduates, Employment Anxiety, Career Resilience, Conservation of Resources Theory, Talent DevelopmentAbstract
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.
References
Cao, X., & Qu, J. (2014). Tracing the origin of conservation of resources theory, analyzing its main contents and implications. Human Resources Development of China, (15), 75–81. https://doi.org/10.16471/j.cnki.11-2822/c.2014.15.008
Chen, M., & Wang, Y. (2012). A literature review of career resilience. Chinese Journal of Ergonomics, 18(3), 92–95. https://doi.org/10.13837/j.issn.1006-8309.2012.03.007
Hobfoll, S. E. (1989). Conservation of resources: A new attempt at conceptualizing stress. American Psychologist, 44(3), 513–524.
Hobfoll, S. E., Halbesleben, J., Neveu, J.-P., & Westman, M. (2018). Conservation of resources in the organizational context: The reality of resources and their consequences. Annual Review of Organizational Psychology and Organizational Behavior, 5, 103–128.
Li, X., Xie, J., & Zhang, L. (2011). A review of research on career resilience. Advances in Psychological Science, 19(7), 1027–1036.
Liu, J., & Chen, J. (2025). Research on the employability cultivation of accounting undergraduates in the intelligent finance era. Theory and Practice of Education, 45(3), 22–26.
Tong, X. (2025). Research on the training mode of accounting talents under the background of financial digital-intelligent transformation. China Collective Economy, (34), 193–196.
Wang, L., & Li, N. (2024). Research on curriculum system reform of accounting majors under digital intelligence. Friends of Accounting, (8), 156–160.
Xu, L. (2025). Value orientation and resilience improvement: New progress in digital resilience research. Social Work and Management, (6), 1–9.
Zhang, M., & Wang, Y. (2024). Research on the impact of artificial intelligence on the accounting industry and talent transformation paths. Communication of Finance and Accounting, (12), 167–172.
Downloads
Published
Issue
Section
License
Copyright (c) 2026 Ying Feng, Lu Feng, Haochen Sun, Chenlin Jia, Yutong Du (Author)
This work is licensed under a Creative Commons Attribution 4.0 International License.
All articles published in this journal are licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license permits unrestricted use, distribution, and reproduction in any medium, provided the original author(s) and source are properly credited. Authors retain copyright of their work, and readers are free to copy, share, adapt, and build upon the material for any purpose, including commercial use, as long as appropriate attribution is given.
