Pregătrea studentului contabil pentru roluri strategice în era digitală

Abstract

This article examines the evolving role of accountants in the digital era, where they are increasingly involved in strategic decision-making, risk assessment, and complex data analysis. The research focuses on identifying essential skills required for the “accountant of the future” and presents modern educational methods to support the development of these skills. By integrating both technical and strategic competencies into the curriculum, educational institutions can prepare students to meet current labor market demands. The article highlights the importance of familiarizing accounting students with digital tools such as Business Intelligence, AI, and RPA, enabling them to provide valuable strategic insights and optimize organizational processes. JEL: A20, M40; CZU: [657:004]:378.147(478); DOI: https://doi.org/10.53486/isc2024.12