Economy & Business, Volume 16, 2022

Streszczenie: In light of the Covid-19 crises that challenges global economy, growing environmental concerns that shape the sustainable organization of the future and the businesses facing dramatic transformation due to technological breakthroughs, accounting profession continues to transform, driven by the changes in the economy, environment, society, technology and workforce. It turns out, that the change is more fundamental than the expected “hybrid work” of accounting professionals and the needed skill set goes beyond the required digital capabilities due to AI and ML implications for the profession. Among the key competences of the future professionals, complementing their technical expertise, digital skills, and ethics, are critical thinking, project management, innovation, and business acumen for bringing valuable insight to organization. Moreover, collaboration is considered one of the key capabilities for the future regardless of the role accountants play within organization boundaries as interacting with others is in the focus now. It implies engagement to build and maintain fruitful relationships, clear communication by using appropriate technologies, inclusivity by appreciating and valuing diversity, influence and stakeholders focus. Drive, related to professionals’ attitude and motivation, is also outlined as a core skill for the future. Associated drive capabilities comprise of lifelong learning, determination, change orientation, authenticity, and leadership. Sustainability is another essential core capability as future accountants should take a leading role in creating, protecting, and communicating long term value for the organization, environment, and society. Motivated by the continuously evolving accounting profession, this paper aims at highlighting the new role and core skills of the future accountants considered as sustainable business and finance professionals. The new career opportunities are discussed through the lens of the drivers of change that shape their role over the next decade at the heart of organizations, seeking to create sustainable long- term value.