Abstract

This paper focused on the sustainable development of the professional competency of accounting teachers in higher vocational colleges in Shaanxi Province, based on the requirements of “quality education” outlined in the United Nations Sustainable Development Goals and within the context of vocational education reform. The objectives of this research were: (1) to study the current and expected situation of the sustainable development of accounting teachers’ professional competency in higher vocational colleges; (2) to formulate strategies for the sustainable development of accounting teachers’ professional competency; and (3) to evaluate the adaptability and feasibility of the proposed strategies. The research sample consisted of 186 accounting teachers who participated in a questionnaire survey, 10 experts who were interviewed, and 5 experts who evaluated the strategies. The research tools include: (1) questionnaires, (2) structured interviews, (3) SWOT analysis, and (4) evaluation forms.

The results revealed that: (1) The current situation of accounting teachers’ professional competency encompasses four dimensions—theoretical knowledge, work skills, work attitude, and professional ethics, all of which were moderate. There is a gap between the current situation and expected situation. (2) The proposed sustainable development strategy comprises four domains and includes 45 specific measures. (3) Evaluation results indicate that the strategies are highly adaptable and feasible.

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