Transformation of the Competency Profile of an Accounting and Taxation Specialist in the Context of Business Environment Digitalization

Abstract

Abstract: Purpose. The purpose of the article is the scientific substantiation and development of an updated competency profile for specialists in "Accounting and Taxation" by integrating the latest labor market requirements driven by digitalization processes and the specific challenges of martial law in Ukraine. The study is aimed at identifying gaps between academic training and the real needs of employers to further improve educational programs, particularly those focused on digital consulting. Methods. The research process involved a complex of general scientific and special methods, namely: the method of systematization and grouping (to classify program learning outcomes according to the sectoral standard); content analysis of vacancies on leading recruitment portals (to identify current employer requests regarding additional professional functions); the method of comparative analysis (to contrast the classical approach to accountant training with the innovative requirements of the digital economy); and the abstract-logical method (to formulate theoretical conclusions and recommendations). Results. It is proven that despite the rapid automation of accounting procedures, the demand for specialists in the 071 (D1) specialty remains steadily high, although the requirements for their qualifications have undergone significant transformation. It has been established that the modern labor market requires accounting department specialists to perform related functions, particularly in HR administration and military accounting management, which has become especially relevant during the period of general mobilization. A new vector of professional activity has been identified — participation in grant programs, where the accountant acts as a key figure in financial planning and reporting to donors. Special attention in the results is paid to soft skills, namely stress resistance and the ability to ensure team stability during a war crisis. The author's vision for grouping program learning outcomes is proposed, combining technical skills with digital literacy and psychological resilience. The necessity of implementing educational components in digital consulting as a basis for training competitive graduates capable of rapid adaptation is substantiated. Conclusions. It is proven that the high level of demand for graduates is ensured not only by the mastery of accounting methodology but also by the ability to integrate military, HR, and management functions into daily professional practice. The scientific novelty lies in expanding the list of key competencies of an accountant by including parameters of anti-crisis management and grant support. The practical significance of the study lies in the possibility of using the obtained results to modernize the content of educational components and curricula in the "Accounting and Taxation" specialty, which will ensure the relevance of higher education to the demands of modern business.