Methodology for developing professional excellence in future managers studying accounting information systems amidst innovative changes.

Abstract

Abstract. The article conducts a comprehensive study of the problem of forming the professional mastery of future management specialists in the context of rapid economic digitalization and constant innovative changes. The author substantiates that the modern paradigm of higher education requires qualitatively new approaches to teaching technically complex disciplines, particularly those related to accounting and information systems (AIS). The relevance of the study is driven by the gap between students' theoretical training and the real demands of the business environment, which requires managers with a high level of "digital intelligence." Special attention is paid to the pedagogical mastery of the teacher as a key factor in the successful transformation of knowledge. The work proves that a higher education teacher in the conditions of innovative management must combine the roles of a researcher, a practicing analyst, and a facilitator. The methodological aspects of using interactive technologies are revealed, such as case studies based on real ERP systems, simulation modeling of business processes, and gamification of accounting procedures. The author emphasizes that the study of accounting and information systems should not be limited to mastering the software interface. On the contrary, the methodology should be aimed at developing the analytical abilities of the future manager and the capacity to interpret system data for making strategic innovative decisions. The article details the structure of professional mastery, which includes cognitive, technological, and personal components. The research results confirm that the implementation of the proposed methodology increases students' motivation to study accounting disciplines and ensures the formation of competitive competencies. The conclusions of the article can be used by higher education teachers to improve educational programs in management and information technology. The practical significance of the work lies in the development of specific recommendations for integrating innovative management tools into the educational process.