Abstract
The article considers the problem of preservation and internal content of the accounting profession in the conditions of digitalization of business processes. The aim of the article is to study the set of professional competencies of an accountant in terms of their compliance with the challenges of the labor market in the digital economy. The article identifies and discusses in detail the activities of a modern accountant, as accounting, regulatory and methodological, organizational and managerial, control, analytical and consulting. Emphasis is placed on the role of the chief accountant in building the information system of the domestic business entity and optimizing the management decision-making process. Based on the analysis of soft skills of a specialist in 2025, formulated by the World Economic Forum, the direction of transformation of qualification requirements for the accountant is determined. Recommendations for the formation of a set of disciplines in the training of higher education institutions in the specialty 071 “Accounting and Taxation” are determined. Conclusions are made, directions of further researches are formed.
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