The accounting profession: a new wave of development in modern conditions
The article is devoted to the analysis of the structural transformation of the accounting profession in the conditions of digitalization. The article deals with forecasts about the reduction of the role of accountants, connected with the automation of accounting. Based on data from the labor market, it is substantiated that automation does not lead to the disappearance of the profession, but changes the nature of professional tasks and the structure of demand. A relevant profile of competences is defined, which includes the possession of digital accounting instruments, the skills of analytical interpretation of data and compliance-control. A conclusion was made about the shift in the role model of the accountant from operational accounting to the tasks of financial analysis, strategic controlling and expert consulting. The need for specialists in modern conditions is determined not by the length of work, but by the ability to continuous professional development and the integration of digital and analytical skills.