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The report of the 19th National Congress of the Communist Party of China made a significant and far-reaching strategic plan for rural revitalization and clarified the core position and key role of rural revitalization in building a well-off society in an all-round way and building a strong socialist modern country. As the country’s reserve talent training base and the source of technological innovation, higher vocational colleges bear the historical responsibility of national progress and social development and shoulder the important mission of promoting rural revitalization and helping the country prosper. How to cultivate college students’ sense of responsibility and social mission and stimulate their innovative and entrepreneurial thinking is a key issue for higher vocational colleges to think about. Drawing upon the present landscape of innovation and entrepreneurship education within higher vocational institutions, this article delves into the strategic positioning of such education within the broader context of rural revitalization endeavors, explores the interplay between innovative entrepreneurship education within higher vocational institutions and the revitalization strategy of rural areas, grounded in theoretical foundations. It establishes a conceptual framework for analyzing this connection, aimed at bolstering the cultivation of rural revitalization talents through innovative and entrepreneurial education in vocational colleges. Furthermore, this investigation proposes practical approaches for implementing such education, with the ultimate aim of fostering the premium development of vocational education, thereby enhancing the overall quality of higher vocational educational institutions. © 2025 The Authors.

The increasing importance of sustainability accounting in the sustainability agenda has called for the role of accounting professionals to prepare sustainability reports and disclosures to the top management and provide assurance on sustainability data. Accounting professionals, including accountants and auditors, are expected to be well-versed in sustainability matters and develop their technical and critical thinking skills in addressing sustainability-related issues. Therefore, it is essential for the higher education process to equip future accounting graduates with the skills to handle sustainability matters that go beyond basic financial reporting. This study serves as a preliminary study to analyze the level of perception of sustainability reporting and disclosure among accounting students. Using survey research design through the administration on a sample of accounting students in public Higher Learning Institutions on the East Coast, the data was analyzed using descriptive analysis and descriptive statistics. The finding showed that accounting students have high and positive perceptions of the concept of sustainability and their motivation and aspiration for their roles as future accountants in sustainability accounting and its functions in the sustainable environment. Therefore, it is concluded that accounting students have adequate awareness and understanding of the sustainability issue and agree on the significant role of future-ready accountants in preparing sustainability reporting and providing assurance on sustainability reporting and disclosure. © 2025 Author(s).

As vocational undergraduate students in China face increasing challenges in the job market, understanding the factors that shape their employment expectations is crucial. Psychological capital is considered a key factor influencing students’ career outlooks. This study aims to examine the relationship between psychological capital (PC) and employment expectations (EE), while exploring the mediating roles of educational flow experience (EFE) and active coping style (ACS) in this relationship. Based on positive psychology and career development theories, a theoretical model was constructed to understand how psychological capital affects employment expectations through the chain mediation of educational flow experience and active coping style. A sample of 693 vocational undergraduate students (316 males and 377 females) from a university in Guangdong Province participated in the study. Participants completed the Psychological Capital Scale (PCS), the Career Expectation Scale (CES), the Educational Flow Experience Scale (EduFlow-2), and the Coping Style Scale (CSS). Results indicate that higher levels of psychological capital significantly predict stronger employment expectations. Moreover, educational flow experience and active coping style both serve as significant mediators in the relationship between psychological capital and employment expectations, with a chain mediation effect also observed. These findings provide valuable insights into the psychological processes that influence career expectations among vocational undergraduates, highlighting the importance of fostering psychological capital and creating supportive learning environments to improve students’ employability. The results offer practical implications for educators and policymakers, suggesting that vocational institutions should integrate strategies to enhance psychological capital, promote educational flow experiences, and support active coping styles to better prepare students for the labor market. © 2025 Huang et al. This is an open access article distributed under the terms of the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original author and source are credited.