The Cultivation Pathway for Transferable Competencies in the Major of Big Data and Accounting: A Layered Contextualized Teaching Model Based on the CPA Competency Map

This study addresses the challenge of cultivating transferable competencies within Big Data and Accounting education. Traditional teaching methods struggle to develop these competencies cohesively amidst rapid technological and regulatory changes. To bridge this gap, the research proposes a layered contextualized teaching model grounded in the CPA Competency Map. This model systematically translates the Competency Map's seven core transferable competencies into practical pedagogy by designing progressively complex teaching scenarios aligned with cognitive development stages. These scenarios progress from foundational standardized tasks for basic skills to strategic scenarios featuring open-ended, unstructured strategic problems. This tiered approach ensures competency development evolves from concrete operations to abstract strategic thinking. In addition, this study analyzes the situation gradient control and the cognitive intermediary function of the teacher's role, which provides guarantee for the implementation of teaching strategies. The model offers a structured, industry-relevant pathway for transferable competency development, moving beyond knowledge-focused instruction to enhance graduate adaptability.