THE HIERARCHY OF CURRENT SKILLS NECESSARY FOR THE ACCOUNTING PROFESSION IN THE VIEW OF ACCOUNTING PRACTITIONERS

Digital technologies and artificial intelligence are transforming the labor market, and today's workforce will need to acquire new skills and continuously adapt as new trends and responsibilities emerge. In addition, the global economic situation has profoundly accelerated this transformation. Through this paper we aim to make an radiography, through a psychometric questionnaire, of the position of the current accounting practitioners in Romania, regarding the new extended skills that, according to the accounting literature, create favorable conditions for increasing the relevance and viability of the accounting profession in the new economic and social context.