Tendințe actuale și abilități ale contabilului în contextul noilor schimbări

Abstract

The study in question aims to explore recent transformations in the field of accounting and their impact on professional requirements for accountants. In an environment characterized by rapid technological advances, ever-changing tax regulations and globalization, accountants must constantly adapt to remain relevant and effective. The study identifies the main current trends, including the digitization and automation of accounting processes, the use of artificial intelligence, along with the increased focus on financial analysis and strategic consulting. It also highlights the essential skills that accountants need to develop, such as digital skills, analytical thinking and strategic, as well as the ability to adapt to changes. The research methodology consists of the bibliographic analysis of the publications in the Web of Science databases, EBSCO and the National Bibliographic Instrument. The findings emphasize the importance of continuing education and professional development to address future challenges and maximize efficiency in accounting practices. CZU: 657:004.8; JEL: M40, M41; DOI : https://doi.org/10.53486/issc2024.34