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Dagestan State Agrarian University named after M. M. Dzhambulatov (docent)
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The article analyzes the fundamental transformation of the Russian accounting system caused by the simultaneous impact of four key factors: regulatory reforms (transition to the Federal Accounting Standard and convergence with IFRS), accelerated technological transformation (EDI, RPA, AI), structural restructuring of professional competencies and escalation of cyber threats. The impact of new federal standards such as FSBI 14/2022, which shift the focus from recording facts to applying professional judgment and assessing fair value, is being investigated. Technological trajectories are considered: saturation of the EDI market and the explosive growth of robotics (RPA) for automation of routine operations. The paradox of the labor market is analyzed: an acute shortage of highly qualified personnel while displacing low-skilled operators. It is proved that the accountant profession is not disappearing, but is undergoing a deep intellectualization. A paradigm shift is taking place: from the historical role of the fiscal registrar to the function of an analytical center for corporate data management and a specialist in financial and digital risk management.
accounting, transformation, digitalization, FSBI, RPA, robotics, competencies, labor market, cybersecurity, professional judgment, data analytics
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