DIGITAL SKILLS – AN ASSET FOR FUTURE ACCOUNTING PROFESSIONALS. ANALYSIS OF ROMANIA’S POSITIONING WITHIN THE EU MEMBER STATES

Abstract

Globalisation, digitisation and technological advances describe the present and future of accounting. In order for accounting professionals to remain always connected to the present and prepared for the future, they constantly need to update their knowledge and skills acquired to date and not hinder their continuous learning process. The focus of this paper is on the digital skills of accounting professionals, which are an imperative in a digital economy. This paper is based on the analysis over time, using mathematical calculation methods, of 5 indicators, which describe the level of information and communication technology skills of the European population. The aim of this analysis is to determine the level of digital skills of the Romanian population in comparison with other EU member countries. Romania, in terms of the 5 indicators, ranks lower in the European ranking. This analysis shows that Romanians, compared to other European populations, use basic digital technologies, are more adaptable in their use, but do not use technologies in a competitive way and do not use them in a more efficient way. For Romania’s population to achieve an advanced level of digitisation, they need to develop digital and information skills, digital problem-solving skills, digital communication skills and cybercrime safety skills. These skills must be mandatory in the knowledge portfolio of accounting professionals. These are the most current requirements of financial jobs. Accounting professionals must comply with the new requirements of the digital economy which is extending to all fields of activity, such as social relations, health, public administration.