ABOUT THE SKILLS OF A SUCCESSFUL ACCOUNTANT IN THE PANDEMIC CONTEXT

The accounting profession is experiencing unprecedented challenges, but also opportunities worldwide. Although the new technologies have recently threatened the traditional skills of the professional accountants, there was still some time available for them to face it. But the pandemic context forced the accountants to embrace these changes earlier than expected. Therefore, the aim of this paper is to analyze the impact of COVID-19 on the skills an accountant needs in order to remain relevant and competitive. The starting point of this analysis was represented by the competencies which were relevant before this worldwide crisis. Furthermore, we explored how these skills would emerge based on the changes caused in the society and also in the business environment by the pandemia. The results would contribue to shaping the new profile of the professionals in the accounting field, which will be clearly affected by the new ways of conducting business. This paper could be considered as the strating point of a more detailed analysis, once the effects of this virus on the business environment could be more accurately measured. However, this goal could be achieved only after a significant period of time. Until then, one can only issue opinions and make assumptions as the new context unfolds