RESEARCH ON ACCOUNTING PROFESSIONALS IN THE DIGITAL ECONOMY ERA

Abstract

This study aims to explore the competencies that accounting professionals need to have in the digital economy era. Based on the competency theory, the iceberg model and the onion model theories, the competency model of accounting professional talents in the digital economy era is refined. A total of 414 questionnaires were completed with company managers from different industries in Guangxi Province, China, and the data were analyzed by descriptive statistics. The results of the study show that accounting professionals in the current era of the digital economy need to have technical and enabling capabilities and summarize 11 competency elements, of which the technical capabilities mainly include digital technology, big data and data analytics, robotics and artificial intelligence, cybersecurity, tax implications, as well as legal and regulatory requirements, and skills, and the enabling capabilities mainly include: professional and ethical behaviors, problem-solving and decision making, communication, self-management, teamwork and leadership. This study concludes that accounting talents with digital competence can more effectively improve the efficiency of enterprises, will provide a basis for enterprises to screen accounting talents, and will also be conducive to the accounting practitioners to understand the needs of enterprises to improve themselves in a targeted manner.