ДИГИТАЛНИТЕ КОМПЕТЕНТНОСТИ В ОБУЧЕНИЕТО ПО СЧЕТОВОДСТВО

Abstract

In the past years, the increasing processes of digital transformation have largely determined the economic development. The wide implementation of large data sets, cloud technologies, artificial intelligence, blockchain technologies, etc. have altered accounting as an economic science. The digitalization has also transformed the professional competencies of the accountants. For them, it has become necessary to acquire specific skills of different sciences and new competencies in the field of information and communication technologies. A common issue for higher education is how the educational process can be altered in order to form and develop modern competencies. The aim of this paper is to identify the digital competencies, suitable for the accounting training in higher education in Bulgaria. The following research is grounded on a literature study on the issues of digital competencies in the field of accounting and the competency frameworks of international accounting professional organizations. Based on the curriculum of „Management Accounting“, studied at the bachelor's degree at the Faculty of Economics and Business Administration at Sofia University "St. Кl. Ohridski”, an attempt to identify the digital competencies that can be developed in education has been made. The results can support a comprehensive process of developing and implementing a competency framework, which would prepare future accountants for the challenges of the profession.