PROSPECTS FOR DEVELOPMENT OF THE ACCOUNTANT PROFESSION: EXPANDING HORIZONS

The article examines the problem of maintaining and changing the profession of an accountant as such, the relevance of accounting in general; and also identifies the main directions of development of the latter. The basic concepts and features of the processes of informatization and digitalization in the Russian Federation in the general case and within the profession of an accountant, in particular, are disclosed. The concept of the digital economy is given. The need for such clarification and explanation lies in the fact that it is these processes that made many look at accounting and, accordingly, the profession of an accountant, as a “aging„ sphere in the form in which they are used to perceiving it. But is it really so? And what should graduates of accounting departments replenish annually in the labor market? To understand the future of accounting and its specialists, the main reasons for the further transformation of this industry and the corresponding profession were identified. Various points of view on this question are examined, and arguments for the opinion on the future relevance and soundness of accounting and specialists in this field are presented and explained. The qualities, competencies and skills that an accountant of the future must possess in order to be in demand in the labor market are characterized. Moreover, if today the presence of such skills and competencies gives great competitive advantages to a young specialist, then very soon it will become a professional necessity. That is why the article also addresses the role and responsibility of higher education institutions in terms of training specialists in the field of accounting and auditing, which will fully meet the requirements of employers.

accounting, digital economy, profession accountant, digitalization, normative regulation of the digital economy, labor market, automation, professional judgment, audit, cybersecurity.

Garmaeva Ya. M., Nurmukhamedova Kh. Sh. Prospects for development of the accountant profession: expanding horizons. Business. Education. Law, 2020, no. 2, pp. 115–120. DOI: 10.25683/VOLBI.2020.51.223.