Intelligent Accounting Laboratory Empowers Cross-border Financial Governance and Collaborative Talent Cultivation Research in the Greater Bay Area

YinFang Zeng; HaoHong Li; Bin He

doi:10.63313/IJED.9084

Authors

YinFang Zeng School of Management, Foshan University, Foshan 528000, Guangdong Province, China Author
HaoHong Li School of Economics, Foshan University, Foshan 528000, Guangdong Province, China Author
Bin He School of Economics, Foshan University, Foshan 528000, Guangdong Province, China Author

DOI:

https://doi.org/10.63313/IJED.9084

Keywords:

Guangdong-HongKong-Macao Greater Bay Area, Intelligent accounting lab, Cross-border financial governance, Collaborative training

Abstract

Amid ongoing corporate digital transformation and the rise of new quality productivity, capital flows within the Guangdong-Hong Kong-Macao Greater Bay Area (GBA) are intensifying. However, the "One Country, Two Systems, Three Jurisdictions" framework introduces severe compliance risks and institutional frictions, exposing structural flaws in traditional business education, such as scenario disconnects and skill mismatches. This study examines how intelligent accounting laboratories serve as pivotal platforms for fostering new quality productivity and enhancing regional financial governance. Grounded in collaborative governance theory, it proposes practical pathways: constructing virtual cross-border scenarios, building interdisciplinary faculty teams, and implementing data-driven evaluation systems. Offering an industry-academia-research mechanism to optimize cross-border governance efficiency and provide empirical insights for reshaping the business education ecosystem.

References

[1] Liu Huanna. Research on High-Quality Development Pathways of Management Accounting in the Guangdong-Hong Kong-Macao Greater Bay Area Empowered by New Quality Productivity [J]. Modern Business, 2025, (20):185-188.

[2] Tang Jinxu. Market demand for accounting professionals and training strategies in higher vocational education in the Guangdong-Hong Kong-Macao Greater Bay Area in the digital era [J]. Knowledge Economy, 2026, (03):177-180.

[3] Gao Yina. The impact of artificial intelligence on standardized teaching models in higher vocational accounting education [J]. China Standardization, 2026, (02):238-242.

[4] Gao Yanru, Hao Yajie, Pan Dapeng. Research on the Construction of Intelligent Laboratories for Accounting Majors in the "Digital Intelligence" Era [J]. Heilongjiang Education (Higher Education Research and Evaluation), 2024, (01):65-67.

[5] Xue Jianqing. Exploration of International Accounting Talent Training Models under the Background of New Quality Productivity [J]. Friends of Accounting, 2024, (21):138-143.

[6] Chen Xiaoshan. Exploring Talent Cultivation Pathways for Intelligent Accounting Integration in the Guangdong-Hong Kong-Macao Greater Bay Area: A Case Study of the Course "Bay Area Capital Markets and Financial Governance" [J]. Business Accounting, 2025, (12):138-141.

[7] Yang Junli. Research on the Integrated Application of Robotic Process Automation (RPA) and Artificial Intelligence (AI) in Enterprise Financial Shared Service Centers [J]. Knowledge Economy, 2026, (09):68-71.

[8] Li Jie, Dai Wenjuan, Pan Liping, et al. Research on the Construction of Digital Curriculum System for Big Data and Accounting Majors in Higher Vocational Education [J]. China-Arab Science and Technology Forum (Chinese-English), 2025, (02):123-127.

[9] Fan L, Yan Q. AI-enabled cultivation of applied accounting professionals: Value, challenges and implementation pathways—based on the perspective of enhancing vocational competencies and digital literacy [J]. Modern Vocational Education, 2026, (04):53-56.