Anisimov A.Yu.¹ (Moscow, Russian Federation) – anisimov_au@mail.ru; Grabskaya E.P.² (Moscow, Russian Federation) – pgmk@mail.ru; Shoshin M.A.¹ (Moscow, Russian Federation) – shoshinmaksim1@gmail.com; Sibirev I.V.¹ (Moscow, Russian Federation) – ivan.sibirev@yandex.ru; Baytimerova L.S.¹ (Moscow, Russian Federation) – blejlasait@gmail.com

¹Synergy University

²Moscow Humanitarian University

Abstract. In the digital economy, there are fundamental changes in all areas of labor activity without exception. Digitalization, while optimizing business processes of enterprises, including in the field of accounting, simultaneously makes adjustments to the process of training accountants, transforming this profession from the level of an accounting employee to the level of a strategic partner who is able not only to analyze large volumes of data and make informed decisions, but also to build a trajectory for the development of an enterprise in the accounting field. The purpose of the article is to identify the main areas of change in the competencies and professional role of an accountant, which made it possible to form a set of competencies that are relevant for accounting specialists in the context of the global digital transformation of the economic space. The methodological basis of the study is logical-analytical, systemic and comparative approaches that allow for a comprehensive analysis of the processes of transformation of the profession in the context of global digital changes. As a result of the study, the authors came to the conclusion that foreign experience in introducing digital solutions into professional activities can be used to ensure similar processes in Russian conditions, but with the necessary adjustments. The authors identified specific areas for the development of training and retraining of personnel working in the field of accounting for work in the digital economy. The high relevance of the obtained conclusion for Russian science and practice is due to the fact that the success of the digital transformation of the economy at enterprises directly depends on the readiness of specialists in the field of ensuring the financial function to adapt to new requirements, master digital skills within the framework of traditional responsibilities and use modern financial technology management tools.

Keywords: digitalization of the economy; accountant; accounting; finance; profession; digital transformation; professional competencies.

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For citation: Anisimov A.Yu., Grabskaya E.P., Shoshin M.A., Sibirev I.V., Baytimerova L.S. The impact of digitalization of the economy on the accountant profession. CITISE, 2025, no. 2, pp. 569-581.