Keywords
accounting competencies
digital transformation
accounting graduates
accountant 4.0
How to Cite
Abstract
The rapid development of digital technologies is transforming the accounting profession and the competencies required to practise it. Consequently, higher education institutions face increasing pressure to prepare students and graduates for evolving professional roles and to align accounting curricula with changing labour market expectations. Identifying the competencies required in a technology-enabled accounting profession is therefore particularly relevant to the preparation and professional development of future and early-career accounting professionals. This study identifies the competencies associated with the Accountant 4.0 and examines how frequently they are identified in academic and professional literature. A structured literature review was conducted, including 47 academic publications and documentary sources associated with 14 professional accounting organisations. The findings reveal differences in the frequency with which competencies are identified across the two bodies of literature. Academic publications most frequently identify general technological skills and understanding, problem-solving, communication, and teamwork. The professional corpus covers a broader range of competencies, with technical accounting competencies, general technological skills and understanding, data analytics, ethics, integrity and professionalism, and analytical reasoning among the most frequently identified. Communication and teamwork are among the competencies frequently identified across both academic and professional sources. By integrating and systematically comparing academic and professional perspectives, this study provides a consolidated overview of Accountant 4.0 competencies and identifies areas of convergence and divergence between the two bodies of literature. The findings provide a basis for reflecting on how accounting education can support the competency development of students, graduates, and early-career professionals as they prepare for a profession increasingly shaped by digital transformation.
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