ПРОМЕНЯЩАТА СЕ РОЛЯ И НОВИТЕ КОМПЕТЕНЦИИ НА УПРАВЛЕНСКИТЕ СЧЕТОВОДИТЕЛИ В ЕРАТА НА ЦИФРОВИТЕ ТЕХНОЛОГИИ
THE CHANGING ROLE AND COMPETENCES OF MANAGEMENT ACCOUNTANTS IN THE DIGITAL ERA

Author(s): Mariya Pavlova
Subject(s): Economy, Business Economy / Management, Accounting - Business Administration
Published by: Университет за национално и световно стопанство (УНСС)
Keywords: profession; management accountant; professional knowledge and skills; competencies; accounting education
Summary/Abstract: In the digital era the role of management accounting and the tasks it is facing are dynamically changing. It is the people, the management accountants, who represent the foundation of accounting. The present work discusses the controversy regarding the future of the profession and tendencies in the development of the financial accounting function in the context of fast technological progress. It supports the view that the new role of management accountants requires new knowledge, skills and abilities. The author outlines some guidelines for the change of the core competencies of the management accounting profession and opportunities for their development.

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