СПОСОБНОСТТА ЗА УЧЕНЕ НА МЕКИ УМЕНИЯ В КОНТЕКСТА НА СТРАТЕГИЧЕСКОТО УПРАВЛЕНИЕ НА ПРОМЕНИТЕ

Abstract

Accounting encounters multiple challenges in the current context of changes and challenges. A key problem is the long-term viability of the accountancy function considering the oncoming developments of artificial intelligence, as well as the concomitant challenges regarding the profession’s attractiveness, the successful training for the profession, and its professional status. The accountant, or the financial specialist generally speaking, has the potential to be a key figure in the strategic management of changes in the context of the onset of digital transformations, AI, and sustainability of industry and business. While technical skills are of vital importance to the successful execution of the accounting function, the underestimated soft skills are growing in recognition as an ever more increasingly significant factor. Soft skills can be understood as either existing or potential ones. The latter type is of interest here, as the skills to acquire, apply, and develop soft skills is the key to individual success in the accounting function, as well as in a prospective sense. With this goal in mind, this paper proposes a model for understanding the capacity to learn as a key soft skill for managing problems of contemporary business and accounting. In particular, the model focuses on the notions of drive (as defined by ACCA, 2021, as a key capacity for sustainability), self-efficacy (in the sense of the psychological term defined by Bandura, 1997), and resilience. The overall contribution of this paper is the definition of what skills indicate high capacity for the adoption of soft skills.