With the progress of the times, the development of information technologies such as big data, artificial intelligence, and cloud computing is also in full swing. These new information technologies continue to impact China's existing traditional industries, enabling them to integrate and innovate, while also promoting China's entry into the digital economy era. For the accounting industry, this has also led to higher demands from society for accounting professionals, and most basic accounting personnel will face the dilemma of job changes as a result. This requires vocational colleges to consider more comprehensive training strategies when cultivating accounting professionals, so that accounting professionals can adapt to the new accounting functional requirements of contemporary society.

With the rapid economic growth, the concept of digital economy and sustainable development has gradually become the main task facing our country. This paper constructs the evaluation system of the development level of digital economy and the comprehensive index of regional sustainable development by the entropy weight method, uses the two-way fixed effect model to explore the influence mechanism of digital economy on the sustainable development of the Yangtze River Delta region.

Based on digital technology, the digital economy has typical characteristics of high efficiency, greenness, intelligence, innovation, strong penetration and so on, which can promote the sporting goods manufacturing industry (SGMI) to realize the goal of green development. This study selects panel data from 30 provinces in China over the period of 2011 to 2022. And the green total factor productivity of the sporting goods manufacturing industry (SGTFP) is used to reflect the green development of SGMI. The level of digital economy development (DIG) and the SGTFP are measured by using the entropy method and the Super-SBM model with undesirable outputs. Based on the method of coupling coordination degree model, the coordinated development degree of DIG and SGTFP is analyzed first. Then, by making use of the fixed effect model, intermediary effect model and spatial Durbin model, the influence of DIG on the green development of SGMI and its mechanism are empirically studied. The results show that DIG, SGTFP and the degree of their coupling and coordination are generally on the rise. The benchmark regression results show that the coefficient of DIG on SGTFP is 0.213; that is, the digital economy can significantly promote the improvement of green development in SGMI. According to the analysis of the spatial Durbin model, the impact of the digital economy on SGTFP has a certain spatial spillover, that is, the development of digital economy in the region will have a certain promoting effect on the green development of SGMI in the surrounding region. The intermediary effect model analyzes the influence mechanism and finds that the digital economy mainly boosts SGTFP through green innovation technology and energy consumption structure.

African countries have shown interest in developing the legal framework for electronic payment as part of digital law. The article aims to analyze the role of the legal framework for electronic payment in the field of digital economy. It relies on a legal methodology through analyzing legal texts related to electronic payment. It also relies on the comparative and descriptive approaches whenever there is a scientific necessity. The article concluded that the legal framework plays an important role in the field of digital economy. This framework appears in the general rules of civil and commercial laws or through the laws of money and credit. Other laws also play a complementary role, such as criminal law and personal data protection laws.