Research on the Reshaping Path of Professional Competence of Accountants in the Era of Artificial Intelligence: Dynamic Optimization Perspective Based on Competency Model_Vol. 2 No. 3 (JMSD 2025)_Journal of Management and Social Development (ISSN: 3005-5741)

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Research on the Reshaping Path of Professional Competence of Accountants in the Era of Artificial Intelligence: Dynamic Optimization Perspective Based on Competency Model

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DOI: https://doi.org/10.62517/jmsd.202512308

Author(s)

Lu Lu*

Affiliation(s)

Yunnan College of Business Management, Kunming, China *Corresponding Author

Abstract

With the rise of the AI (Artificial intelligence) era, as AI technology deeply reshapes the accounting industry, and traditional accounting functions and work models are undergoing revolutionary changes. This research explores the new connotations and components of professional competencies for accountants in the AI era from the perspective of dynamic optimization of competency models. It constructs a four-dimensional competency framework: core competency-professional ability-technical capability-strategic thinking. Using literature review, case studies, and structural equation modeling, the research examines the status and gaps in the competencies of accountants. Besides，the research proposes three targeted approaches to reshape the professional competencies of accountants: improving the education and training system, establishing a dynamic evaluation mechanism, and optimizing the career advancement system. This research aims to provide theoretical support for revising accounting talent development programs in universities, enhancing corporate accounting talent development mechanisms, and promoting the self-improvement of accounting professionals, thereby assisting accounting practitioners in achieving sustainable career development in the AI era.

Keywords

Artificial Intelligence Era; Accountants; Competence; Reshaping Path; Dynamic Competency Model

References

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