Adjustment and optimization of the competence structure of accountants in digital transformation

Abstract

Abstract The digitization and refinement of accounting are propelling accounting work towards intelligence, leading to a further restructuring of accountants’ professional competence. Based on the existing competency structure framework for accountants, this paper proposes an optimized “main-core” competency structure for accountants, taking into account the new requirements for accountants’ competency in digital transformation. Based on the optimized accounting personnel competency structure, an evaluation index system is designed and combined with the entropy weight-TOPSIS method to analyze changes in accounting personnel competency. To examine the factors that affect accounting personnel’s competence, a static panel regression model was designed based on the multiple linear regression model and combined with the competence structure. The accounting personnel ability structure is the most weighted at 0.2614 in the financial and accounting management ability index, and the information technology application ability rose from 0.346 to 0.486 between 2017 and 2023, adding up to 40.46%. Each 1% increase in accounting personnel’s professional knowledge increases their competence by 0.614%, and behavioral motivation and professional ethics have a positive effect on their competence at the 1% level. As a result, accountants’ ability structure must focus on the application of digital technology, consolidating their professional knowledge, and promoting high-quality accounting work development.