The Cultivation of Knowledge and Skills Development in Accounting Majors in Higher Education in Guizhou, China

บทคัดย่อ

This research consists purposes were 1. to study the current status of knowledge and skills development of accounting majors in higher education institutions in Guizhou Province 2. to compare the influencing factors of knowledge and skills development among accounting majors in higher education institutions in Guizhou Province and 3. to propose guidelines for improving the cultivation of knowledge and skills of accounting majors in higher education institutions in Guizhou Province. This study adopts a mixed-methods research design that integrates qualitative and quantitative approaches. combines in-depth qualitative inquiry with large-scale quantitative investigation to enhance the rigor, depth, and explanatory power of the research from undergraduate students majoring in accounting across the six institutions is 3783. Based on this sampling frame, the quantitative phase selects a representative sample to reflect the structural characteristics and regularities of the larger population. The research results found that 1) instructional inputs do not directly predict students’ knowledge and skills development. Instead, their influence operates through a sequential mediation pathway: teacher quality, curriculum design, teaching methods, and university–industry collaboration positively shapes practice-oriented learning conditions, which subsequently enhance students’ learning motivation and, in turn, contribute to improved knowledge and skills development. Bootstrapping analyses confirm the significance of this sequential mediated mechanism, while the direct paths from instructional inputs to KSD become non-significant when mediating variables are included 2) These findings challenge the dominant direct-effect assumption in accounting education research and highlight the importance of learning processes and motivational dynamics in competence cultivation. By identifying practice-oriented learning conditions and learning motivation as key conversion mechanisms, this study provides a more nuanced understanding of how instructional environments translate into competence outcomes and 3) The study also offers practical implications for accounting education in underdeveloped regions, emphasizing the need to align instructional inputs with experiential learning environments and motivational support to achieve sustainable competence development.