Счетоводното образование – подготовка на професионалисти, готови за бъдещето

Abstract

The purpose of the article is to present the results of a study of modern trends in the accounting profession, related to the need to acquire knowledge, skills, and competencies to achieve a successful professional realization of accounting students in the conditions of rapid development of information technologies and digital transformation. In connection with this, traditional and modern ideas about accounting and modern opportunities for professional realization in this field are examined. Research insights into the implementation of a multidisciplinary approach in accounting education are presented. Through the lens of the International Educational Standards (IES), published by the International Federation of Accountants (IFAC), and the Canadian CPA profession's Competency Map, the necessary skills and competencies for successful implementation in the accounting profession have been examined. Contemporary challenges and perspectives for the accounting profession are clarified, as well as emerging job roles related to the increasing use of digital data, artificial intelligence, and automation.