@article{novak2025digital,
  title = {Digital Skills of Professional Accountants: Insights from the Literature Review},
  author = {Ana NOVAK},
  year = 2025,
  url = {https://ibimapublishing.com/articles/JAARP/2025/747803/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2025,
  pages = 8,
  doi = 10.5171/2025.747803,
  abstract = {Professional accountants need to possess a range of skills, including appropriate digital skills, to perform their roles and responsibilities effectively. Considering the growing impact of digital technology on accounting and the need for further research related to the digital skills of professional accountants, this paper aims to synthesise the state of knowledge regarding the digital skills expected of professional accountants by analysing findings from recent academic studies. A literature review was conducted using the Web of Science database, focusing on studies published in the period from 2021 to 2025. The review explores the categorisation of digital skills as well as related digital technologies, and identifies key digital skills expected of professional accountants in contemporary accounting practice. According to the research findings, professional accountants are expected to possess a broad range of digital skills. According to findings, professional accountants have developed basic digital skills. However, the increasing adoption of advanced and emerging technologies in accounting practice requires the continuous acquisition of new digital knowledge and the further development of digital skills. Findings of this paper provide insights into the current state of knowledge regarding the digital skills expected of professional accountants. These findings can be useful to a wide range of stakeholders, particularly accounting educators in aligning accounting curricula with the digital skills that accountants need to possess in contemporary business environments.
 },
  keywords = {digital skills, digital technology, professional accountants, accounting profession},
  note = Article ID: 747803
}