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Volume:1, Issue:3
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Journal of European Economic History
2020, Volume:1, Issue:3 : 29-36
Research Article
Future Competencies for Accounting Graduates: Preparing Professionals for a Digital, Sustainable, and Global Business Environment
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1
PhD, Department of Accounting and Finance, Sunrise School of Business, New Delhi, India
2
PhD, College of Business and Economics, Gulf International University, Manama, Bahrain
3
PhD, School of Accounting, Innovation and Analytics, Northbridge University, London, United Kingdom
Abstract

Rapid technological advancement, globalization, regulatory transformation, and growing emphasis on sustainability are fundamentally reshaping the accounting profession. Traditional accounting competencies centered on bookkeeping, compliance, and financial reporting are no longer sufficient for graduates entering an increasingly complex and data-driven business environment. This paper examines the future competencies required of accounting graduates and proposes an integrated competency framework aligned with emerging professional expectations. Drawing on interdisciplinary literature, professional standards, and global trends, the study identifies five core competency clusters: digital and analytical competence, professional judgment and critical thinking, sustainability and ethical competence, communication and collaboration skills, and lifelong learning and adaptability. A future-oriented competency model is developed, along with curriculum and assessment implications for accounting education. The paper contributes by offering a structured roadmap for educators, institutions, and policymakers seeking to future-proof accounting curricula while maintaining technical rigor and professional relevance.

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