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.

At present, there are problems in practical teaching of various accounting professional groups, such as unclear teaching objectives, insufficient collaborative effects of teaching organizations, and ineffective integration of teaching resources. Based on the practical teaching experience of the accounting professional group at Tangshan Vocational and Technical College, this article proposes corresponding practical education and obstacle protection strategies to ensure the effective improvement of the practical teaching ability of the accounting professional group.

Accounting can be regulated using either a principle-based or rule-based approach; however, profit determined for taxes purposes is invariably subject to rigorous regulation, permitting minimal flexibility. Entities are strongly motivated to utilize same or highly similar tax figures for financial accounting and tax purposes, as it reduces costs and effort. Nevertheless, this form of tax-book conformity frequently results in decreased financial reporting quality, as proven by prior studies. In numerous jurisdictions, governments are developing simplified accounting systems that utilize figures established by accounting regulations, as this facilitates accurate tax calculations and enables entities to optimize efforts and expenses in preparing financial statements. However, these systems result in lower-quality financial statements, which consequently reduce transparency and makes decision-making. more complicated and less accurate. This study examines a specific example from Hungary where a simplified accounting system was introduced in conformity with tax regulations; nonetheless, the principle of true and fair view was replaced by standardization and uniformity. The research investigates if this tradeoff is acceptable as organizations utilizing this legislation (qualifying entities) are those whose scale suggests that such simplification will not significantly compromise public interest. The study reveals that in Hungary, smaller entities typically do not make significant changes to determine their taxable earnings. The introduction of this system is justifiable given the regulations available for smaller organizations. 

In the context of big data, the teaching of financial accounting for vocational undergraduate students needs to be continuously optimized and innovated. This article provides a brief analysis of the current situation of financial accounting teaching for vocational undergraduate students. It also analyzes the phenomena of outdated teaching concepts, outdated teaching content, and unreasonable teaching objectives in the current teaching of financial accounting for vocational undergraduate students. It proposes the idea of innovating teaching concepts in current teaching work, clarifying teaching objectives, integrating flipped classroom reform teaching mode, and introducing project-based teaching method to improve teaching efficiency, so as to achieve more efficient teaching guidance for students.

Accounting education highly affects the level of Professional Accounting Education offered in a country by academic institutions, thus determining the job market competitiveness of accounting professionals. The purpose of this paper is to determine the relationship between accounting education and accounting practices in Sri Lanka. The data for this study is obtained through a well-structured questionnaire among the Finance Managers of listed companies in the Colombo Stock Exchange (CSE). The sample size of the study was 165 Finance Managers, and of them, 122 responded to the questionnaire. This study is significant to the Sri Lankan context due to scant research in the respective research area. The results depict a moderating positive relationship, while effectiveness of accounting education determines the role and performance of accounting professionals in Sri Lanka.

This study seeks to explore the information value of financial metrics on corporate sustainability and investigate the moderating effects of institutional shareholders on the association between net cashflows (NCF) and corporate sustainability of the leading ASEAN countries. The dataset consists of companies listed on the Stock Exchange of Thailand, Malaysia and Singapore during 2013–2023. Fixed effects panel regression is executed in this study. Subsequently, the conditional effects served to evaluate the influence of institutional shareholders on the association between NCF and corporate sustainability. This study employs agency theory to explore how the alignment of institutional shareholders influences sustainability outcomes. This study found that institutional shareholders themselves supply information for the sustainability indicator in Thailand and Singapore, but not in Malaysia. Furthermore, adversely correlated with sustainability metrics in all three nations is the interaction term between institutional shareholders and net cashflows. Further investigation reveals that for each nation’s sustainability measures the institutional shareholders offer value relevant to net cashflows at certain amounts. This study not only contributes to existing academic research on sustainability and financial indicators, it also provides practical strategies for companies and investors trying to match financial performance with sustainability goals in a fast-changing global market.