Tingwei Lu, Jinhua Zhang

Tingwei Lu

July 24, 2025

Chengdu-Chongqing Economic Circle, Accounting industry-academia collaboration, SECI theory, Project-based learning (PBL).

Under the strategic background of the Chengdu-Chongqing Economic Circle development, the study investigates innovative pathways for accounting industry-academia collaboration grounded in the SECI model of knowledge creation and conversion. Confronting structural dilemmas in accounting education, particularly the theory-practice divide and inadequate corporate participation incentives, we construct a four-phase dynamic model: (1) Socialization: tacit knowledge transfer via authentic corporate projects; (2) Externalization: articulating practical expertise into teachable cases; (3) Combination: systematic curriculum restructuring through multi-case integration; and (4) Internalization: embodied knowledge acquisition through simulation training. The proposed framework encompasses: implementing a “dual-mentor mechanism” (industry-academia synergy) to enable bidirectional knowledge flow, establishing a regional PBL case repository to form a closed-loop pedagogical ecosystem, incorporating immersive training modalities (e.g., financial decision-making simulations platforms), and enhancing policy instruments to institutionalize collaboration.

© 2025, the Authors. Published by ISCCAC

This is an open access article distributed under the CC BY-NC license