MEĐUSOBNA VEZA IZMEĐU ZNANJA I VEŠTINA NEOPHODNIH ČETVRTOJ INDUSTRIJSKOJ REVOLUCIJI I RAČUNOVODSTVENOJ PRAKSI

The paper explores the mutual relationship between knowledge and skills necessary in the context of the Fourth Industrial Revolution (4IR) and the accounting profession. The Fourth Industrial Revolution is characterized by rapid technological advancement, including artificial intelligence, automation, Internet of Things, and big data, which directly influences the evolution of accounting practices. Through an analysis of the impact of these technological innovations on accounting, the study investigates how traditional roles of accountants are transforming, emphasizing the need for new knowledge and skills. Finally, it analyzes how this transformation affects the role of the accounting profession in providing additional value to organizations in a dynamic business environment.