Formarea contabililor în era digitală: provocări și perspective

Abstract

The digital era reshaping the accounting profession, transforming traditional tasks into automated processes and redefining the competencies required from future professionals. This study examines the impact of digital technologies on accountant training, focusing on the skills and knowledge necessary to navigate emerging tools such as artificial intelligence, blockchain, cloud accounting, and data analytics. The research methodology combines a literature review, bibliometric analysis of publications indexed in WoS over the past ten years, and comparative analytical methods to identify trends and best practices. Results highlight a progressive shift in the accountant’s role from transactional activities to strategic analysis, advisory, and decision support. Key findings emphasize the importance of technical, analytical, and digital competencies, continuous professional development, and curriculum adaptation. The study concludes that accounting education must proactively integrate digital technologies and practical training to prepare specialists capable of responding to current and future challenges in the profession. CZU: 657:[004+331.546+378-048.35]; JEL: M40, M41