Research on the Development of Higher Vocational Competencies in Managerial Accounting in the Context of Financial Digitization

Abstract

With the advent of the financial digitization era, the cultivation of higher vocational competencies in managerial accounting among higher vocational college students has become an urgent task. This study aims to establish an assessment framework for higher vocational competencies in managerial accounting tailored to higher vocational college students in the context of financial digitization. The fuzzy analytic hierarchy process is employed to determine the weights of various indicators. Through a case study conducted at a higher vocational college in Jiangsu province, it is concluded that the students at this institution possess a commendable level of higher vocational competencies in managerial accounting. Finally, this paper presents a comprehensive strategy for enhancing the higher vocational competencies of higher vocational college students in managerial accounting from four distinct perspectives.