Accountant competence building in the digital economy environment

Subject. This article discusses the formation of the content of professional competencies of accountants and the main aspects of the transformation of the accounting profession in the conditions of Industry 4.0, namely educational, methodological, and technological. Objectives. The article aims to assess the possibilities of forming professional competencies of students in educational programmes of higher education of accounting and analytical orientation, taking into account the trends in the digital development of the country's economy. The article also aims to substantiate the need to adapt educational programmes of an accounting orientation to the requirements of the digital economy. Methods. For the study, I used the methods of information gathering, analysis and synthesis, and modeling in practice. Results. Based on a review of modern research in the field of training accountants in higher educational institutions of Russia and English-speaking countries, taking into account the trends in the digital development of society, the article identifies the risks and advantages of the accounting profession prospects in the context of the mass adoption of information technologies in the country's economy. The article also defines the directions of transformation of the accounting profession in Industry 4.0 and the possibility of orienting the content of professional tasks to the formation of digital competencies. Conclusions and Relevance. It is necessary to adapt the educational programmes for the training of accountants in higher education institutions to the requirements of the digital economy in order to bring their content closer to the interests of employers. Employers will be able to get graduates who have both profession competencies and a complex of digital knowledge, skills and abilities. The results of the study can be used to develop an approach to integrating the necessary digital knowledge, skills and abilities into the content of the tasks of professional activity, work programmes of disciplines, etc.