A framework for transforming accounting and finance education amid digitalisation: professional roles, skills, and teaching

The spread of digital transformation is not only altering tools and processes, but also revolutionising work, professional roles, and required skills in accounting and finance. How could higher education in this field evolve to meet the needs of professionals and students in a digitalised context? This question is examined through a participatory approach involving six focus groups with 45 participants, including 14 accounting and finance professionals, four recruiters, 21 students in French business schools, and six professors. A framework is proposed to highlight the relationships between the professional roles, skills, and teaching content and approaches. The findings suggest that higher education could prepare students for three main roles. Furthermore, they indicate the convergence of needs in terms of education. The role of the expert requires an enhanced mastery of the accounting and financial disciplines. The role of the intermediary calls for the development of communication skills throughout educational programmes. The role of the manager of uncertainty points to the relevance of critical thinking in addressing complex situations. For future professionals to perform these roles effectively, fostering digital literacy is essential. Additionally, accounting may be framed as a social practice, and teaching could strategically incorporate multidisciplinary perspectives and a work-integrated approach.