Adjustment and optimization of the competence structure of accountants in digital transformation

[1] Trushkina, N., Abazov, R., Rynkevych, N., & Bakhautdinova, G. (2020). Digital transformation of organizational culture under conditions of the information economy. Virtual Economics, 3(1), 7-38. Search in Google Scholar

[2] Warner, K. S., & Wäger, M. (2019). Building dynamic capabilities for digital transformation: An ongoing process of strategic renewal. Long range planning, 52(3), 326-349. Search in Google Scholar

[3] Gulin, D., Hladika, M., & Valenta, I. (2019). Digitalization and the Challenges for the Accounting Profession. ENTRENOVA-ENTerprise REsearch InNOVAtion, 5(1), 428-437. Search in Google Scholar

[4] Phornlaphatrachakorn, K., & Kalasindhu, K. N. (2021). Digital accounting, financial reporting quality and digital transformation: evidence from Thai listed firms. Journal of Asian Finance, 8(8), 409-0419. Search in Google Scholar

[5] Andreassen, R. I. (2020). Digital technology and changing roles: a management accountant’s dream or nightmare?. Journal of management control, 31(3), 209-238. Search in Google Scholar

[6] Meraghni, O., Bekkouche, L., & Demdoum, Z. (2021). Impact of digital transformation on accounting information systems–evidence from Algerian firms. Economics and Business, 35(1), 249-264. Search in Google Scholar

[7] SABUNCU, B. (2022). The effects of digital transformation on the accounting profession. Ömer Halisdemir Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 15(1), 103-115. Search in Google Scholar

[8] Guşe, G. R., & Mangiuc, M. D. (2022). Digital transformation in Romanian accounting practice and education: Impact and perspectives. Amfiteatru Economic, 24(59), 252-267. Search in Google Scholar

[9] Marshall, T. E., & Lambert, S. L. (2018). Cloud-based intelligent accounting applications: Accounting task automation using IBM Watson cognitive computing. Journal of emerging technologies in accounting, 15(1), 199-215. Search in Google Scholar

[10] Qasim, A., & Kharbat, F. F. (2020). Blockchain technology, business data analytics, and artificial intelligence: Use in the accounting profession and ideas for inclusion into the accounting curriculum. Journal of emerging technologies in accounting, 17(1), 107-117. Search in Google Scholar

[11] Melnyk, N., Trachova, D. Y., Kolesnikova, O., Demchuk, O., & Golub, N. (2020). Accounting trends in the modern world. Independent Journal of Management & Production, 11(9), 2403-2416. Search in Google Scholar

[12] Saliy, V. V., Ishchenko, O. V., Bush, V. G., Gladysheva, E. G., & Abyzova, E. V. (2020). Accounting and analytical systems as an integral element of contemporary accounting. In Frontier Information Technology and Systems Research in Cooperative Economics (pp. 739-746). Cham: Springer International Publishing. Search in Google Scholar

[13] Tarboush, S. A. (2017). Cloud accounting as a new business model and its influence on accounting process. Multi-Knowledge Electronic Comprehensive Journal for Education and Science Publications, 2, 1-14. Search in Google Scholar

[14] Jejeniwa, T. O., Mhlongo, N. Z., & Jejeniwa, T. O. (2024). A comprehensive review of the impact of artificial intelligence on modern accounting practices and financial reporting. Computer Science & IT Research Journal, 5(4), 1031-1047. Search in Google Scholar

[15] Gonçalves, M. J. A., da Silva, A. C. F., & Ferreira, C. G. (2022, February). The future of accounting: how will digital transformation impact the sector?. In Informatics (Vol. 9, No. 1, p. 19). MDPI. Search in Google Scholar

[16] Coman, D. M., Ionescu, C. A., Duică, A., Coman, M. D., Uzlau, M. C., Stanescu, S. G., & State, V. (2022). Digitization of accounting: The premise of the paradigm shift of role of the professional accountant. Applied Sciences, 12(7), 3359. Search in Google Scholar

[17] Manita, R., Elommal, N., Baudier, P., & Hikkerova, L. (2020). The digital transformation of external audit and its impact on corporate governance. Technological Forecasting and Social Change, 150, 119751. Search in Google Scholar

[18] Abd Razak, S. N. A., Noor, W. N. B. W. M., & Jusoh, Y. H. M. (2021). Embracing digital economy: Drivers, barriers and factors affecting digital transformation of accounting professionals. International Journal of Advanced Research in Economics and Finance, 3(3), 63-71. Search in Google Scholar

[19] Tsiligiris, V., & Bowyer, D. (2021). Exploring the impact of 4IR on skills and personal qualities for future accountants: a proposed conceptual framework for university accounting education. Accounting Education, 30(6), 621-649. Search in Google Scholar

[20] Franke, F., & Hiebl, M. R. (2023). Big data and decision quality: the role of management accountants’ data analytics skills. International Journal of Accounting & Information Management, 31(1), 93-127. Search in Google Scholar

[21] Xiaohong Lin & Yanwei Yi.(2024).Framework and Change Path Analysis for the Improvement of Accountants’ Data Analysis Capability in the Era of “Digitization”.Applied Mathematics and Nonlinear Sciences(1). Search in Google Scholar

[22] Li Liu & Fan He.(2023).Application of Entropy Weight TOPSIS Method in Comprehensive Performance Evaluation of Logistics Industry: Take YTO Express as an Example.Academic Journal of Business & Management(19). Search in Google Scholar

[23] Dai Xin,Jiang Yiru,Li YingYing,Wang XiaoXue,Wang Rongrong & Zhang Yuanyuan.(2023).Evaluation of community basic public health service effect in a city in Inner Mongolia Autonomous Region—— based on entropy weight TOPSIS method and RSR fuzzy set.Archives of Public Health(1),149-149. Search in Google Scholar

[24] Tao Hai,Iman Ahmadianfar,Bijay Halder,Salim Heddam,Ahmed M Al Areeq,Vahdettin Demir... & Zaher Mundher Yaseen.(2024).Surface water quality index forecasting using multivariate complementing approach reinforced with locally weighted linear regression model..Environmental science and pollution research international(22),32382-32406. Search in Google Scholar