The role and development of the accounting profession in times of digitalisation and technological innovation

Računovodstvena profesija svoje korijene pronalazi u Mezopotamiji gdje su Babilonci i Egipćani razvili sustav revidiranja. Tijekom povijesti profesija je poprimala različite oblike i uloge. Računovodstvo kakvo je danas poznato opisao je Benedikt Kotruljević u knjizi „O trgovini i savršenom trgovcu“ 1458. godine. Računovodstvena profesija od tada poprima sve značajniju ulogu te postaje nezaobilazan dio svakog poduzeća. Na razvoj uloge i položaja računovođa velik utjecaj je imalo obrazovanje te nepredvidive situacije koje su poticale na napredak profesije u novijem vremenu. Budući da računovodstvena profesija poprima sve više pažnje i u Republici Hrvatskoj što dovodi do poboljšanja poduzetničke klime, cilj ovog rada je istražiti prostor za njen napredak. Na temelju istražene relevantne literature doneseni su zaključci, a pritom su korištene metode analize, dedukcije i deskripcije. Učinak globalnih trendova mijenja strukturu računovodstvene profesije te mijenja fokus računovođa. Pojava novih tehnologija svakodnevno postavlja izazove pred računovođe što je dovelo i do promjene uloge koju je računovođa imao prije nekoliko desetljeća. Kako bi profesija opstala u suvremenim uvjetima, potrebno je cjeloživotno educiranje računovođa te stalni napredak i primjena stečenih znanja. U budućnosti se očekuju značajne promjene računovodstvene profesije gdje će računovođa preuzeti savjetodavnu ulogu u komunikaciji sa svojim klijentima.The accounting profession finds its roots in Mesopotamia where the Babylonians and Egyptians have developed a system of auditing. Throughout history, the profession has taken various forms and roles. Accounting, as it is known, was described by Benedikt Kotruljević in his book "On Trade and the Perfect Merchant" in 1458. Since then, the accounting profession has taken on an increasingly important role and has become an essential part of every business. The development of the role and position of accountants was greatly influenced by education but also unpredictable situations that encouraged the progress of the profession in recent time. Since the accounting profession receives more and more attention in the Republic of Croatia, which leads to the better position of the entrepreneurs, the objective of the manuscript is to explore areas for improvement. Based on the analysed relevant literature conclusions were made applying the methods of analysis, deduction and description. The effect of global trends changes the structure of the accounting profession and changes the focus of accountants. Continuous development of new technologies poses challenges to accountants on a daily basis which has led to the change in the role that an accountant played decades ago. In order to survive in modern conditions, the accounting profession lifelong learning and constant progress are inevitable as well as the application of acquired knowledge. Significant changes in the accounting profession are expected in the future where the accountants will take on an advisory role in communicating with their clients