THEORETICAL INCURSIONS ON THE TRANSFORMATION OF THE ACCOUNTING PROFESSION AND THE NEED TO EXPAND SKILLS

The accountant is no longer a simple holder of records or "historical data", his role has changed, becoming a business partner, even an important "pawn" of the economic recovery. The changing market needs, combined with developments in emerging industries, have generated the need to constantly improve accountants' skills. The paper presents a structured review of the literature on the challenges to which the accounting profession is subjected in the current period, the place occupied in the area of some professions in the economic field, as well as the need to acquire new skills to face these challenges, their spectrum.