New professional competencies in the context of digitalization: Research of specialists in the field of accounting, analysis and audit

Abstract

Subject. This article discusses the issues of choosing a research area, developing and submitting dissertations for defense for Master's, Candidate's and Doctor's degrees, identifying problems and research topics. Objectives. The article aims to identify problematic issues of professional training of Masters and applicants for academic degrees in the research area of Accounting, Economic Analysis and Audit, which help determine professional competencies in the context of digitalization of the economy. Methods. For the study, I used analysis, comparison, logic, induction, and deduction. Results. The article substantiates the original opinion that the change in the official name of the scientific specialty 08.00.12 – Accounting, Statistics is not a reason for abandoning the accounting topic in economics. It offers relevant areas of research in Doctor's, Candidate's and Master's theses, helping to form new professional competencies. Conclusions and Relevance. The subjects of dissertations on accounting, analysis and audit should focus on modern information systems and processes, instrumental methods of economics, problems of financial management and control. The results of the study can be used by specialists in accounting professions at enterprises, institutions and organizations, undergraduates, graduate students, teachers, heads of scientific departments of universities and faculties.