PROSPECTS OF PROFESSIONAL ACTIVITY OF ACCOUNTANTS IN THE CONDITIONS OF DIGITAL TRANSFORMATION OF ACCOUNTING
Abstract and keywords
Abstract (English):
This article discusses and analyzes the recently widespread opinion about the future futility of the accounting profession. Indeed, new technologies contribute to a change in the organization of accounting work and the role of accountants in business management, which necessitates the search and substantiation of optimal ways and adequate forms of professional activity of accountants in the context of rationalization and increasing digitalization of management. Nevertheless, the scientifi c accounting community continues to defend the opinion that there are currently no real prerequisites for the disappearance of the accounting profession, as well as a tangible decrease in the demand for accountants in the labor market.

Keywords:
digital transformation of accounting, COVID-19 pandemic, accountant, accountant profession, accounting, accounting services, digital competencies
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