THE INTELLECTUALIZATION OF THE ACCOUNTANT PROFESSION: NEW COMPETENCIES AND CHALLENGES OF AUTOMATION
TL;DR
The results show that automation eliminates a significant portion of mechanical work (primary document processing, reconciliation, reporting), shifting the focus to data interpretation, predictive analytics, risk management, and strategic planning.
Abstract
The article examines the transformation of the accountant's role under the influence of automation and digitalization of accounting in 2025-2026. The relevance of the study is driven by the accelerated adoption of RPA technologies, artificial intelligence (AI), cloud ERP systems, and changes in Russian legislation (including VAT reform with a base rate increase to 22%, mandatory electronic document management for transport waybills from September 1, 2026, integration with the Single Tax Account and the Federal Tax Service, and the expansion of product labeling rules). These factors lead to the automation of 60-80% of routine operations and require a rethinking of the accountant's functions: from a data operator to an AI output controller, financial analyst, and strategic business partner. The results show that automation eliminates a significant portion of mechanical work (primary document processing, reconciliation, reporting), shifting the focus to data interpretation, predictive analytics, risk management, and strategic planning.