Exploration of the Construction Path for a “Dual-Qualification” Teaching Team in Financial Accounting Education from the Perspective of Industry-Education Integration

The digital economy is driving the transformation of the financial accounting industry, giving rise to new trends such as the integration of business and finance as well as intelligent finance. These developments pose higher demands on the teaching faculty in financial accounting education. However, the traditional “dual-qualification” teacher training model exhibits several limitations, including an imbalanced faculty structure, superficial industry-university collaboration, outdated competency development, and flaws in the evaluation system. Adopting a combined theoretical and empirical approach, this study proposes a new construction pathway guided by the integration of industry and education. This pathway involves establishing a multidimensional faculty structure, innovating industry-university collaborative mechanisms, upgrading competency systems, and reconstructing the evaluation system. The effectiveness of this approach is validated through a case study of the “digital-twin dual-qualification” model implemented at a higher education institution. Research indicates that this new model enhances the alignment between education and industry. The study provides a replicable practical framework for constructing “dual-qualification” teaching teams in financial accounting education.