ENHANCING DIGITAL SKILLS IN ACCOUNTING THROUGH O2C PROCESS ANALYSIS: THE CONTRIBUTION OF SAP SIGNAVIO TO THE INDUSTRY 4.0 ECOSISTEM

The integration of advanced technologies into the Industry 4.0 ecosystem is fundamentally changing the professional profile of accountants, shifting the focus toward digital, analytical, and technological skills that go beyond the traditional realm of financial recording and reporting. In this new framework, the analysis of economic processes, such as Order-to-Cash (O2C), becomes a critical component of the accounting function, enabling the assessment of transaction accuracy, flow traceability, and operational impact on financial performance. This study explores the role of the SAP Signavio Process Intelligence platform in developing these skills, demonstrating how accountants can use process mining and process analytics to transform raw data from ERP systems into insights relevant to decision-making. Based on a real data set extracted from an SAP ERP system in the retail industry and processed in SAP Signavio, the research highlights the skills that a modern accountant needs to possess: understanding the logic of business processes, visually interpreting flows, detecting deviations, and assessing operational risks. The results of the study show that the use of intelligent tools leads to an increased ability to analyze O2C performance, supports internal control processes, and improves collaboration between financial, logistics, and operational functions. The paper argues that the development of digital skills - such as process intelligence literacy, data analysis, decision automation, and the use of advanced modeling platforms - is indispensable for adapting the accounting profession to the requirements of Industry 4.0 and for strengthening the strategic role of accountants in the governance of economic processes.