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Educational Alternatives, Volume 21, 2023

ACCOUNTING EDUCATORS CHALLENGED BY THE NEW DEMANDS FOR DIGITAL AND SUSTAINABILITY COMPETENCES
Mariya S. Nikolova
Pages: 297-305
Published: 20 Oct 2023
Views: 63
Abstract: Digital revolution and fast emerging technological innovations have recently challenged the accounting professionals with a new role within the organization. Artificial intelligence evolution and the urge for sustainability have brought accountants to the business leadership table. This new status requires them to adapt to the present reality and to capture the newly provided opportunities. Growth mindset and new interdisciplinary skills are vitally needed from the accounting experts nowadays and this is a call for action for accounting educators to calibrate their curricula and syllabi by embedding technologies, data analytics, business strategy and sustainability. The aim of the paper is to analyse the influence of the new competences, demanded from the accounting profession and to bring into focus some of the main development trends in accounting education in light of the new digital reality and the sustainability concerns. To shed light on the new emerging courses, we perform empirical research of several top- rated universities in Europe, USA and Australia and of the programs, delivered by few well-known professional accounting bodies. Our findings reveal that accounting educators have already developed and implemented new courses, related to smart technologies, data applications, sustainability and integrated reporting. Soft skills are also of growing importance for future accountants.
Keywords: sustainability and digital competences, accounting profession, accounting education, new courses
Cite this article: Mariya S. Nikolova. ACCOUNTING EDUCATORS CHALLENGED BY THE NEW DEMANDS FOR DIGITAL AND SUSTAINABILITY COMPETENCES. Journal of International Scientific Publications: Educational Alternatives 21, 297-305 (2023). https://www.scientific-publications.net/en/article/1002590/
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