Shenderivska Y. Functional transformation of the accounting profession.

The dissertation is devoted to deepening the theoretical foundations, forming directions and organisational and methodological provisions for the functional transformation of the professional activity of an accountant in the context of socio-economic and technological transformations. According to the results of the study, the scientific approaches to the development of social competences of accountants have been improved by identifying constraining factors and levelling reactions to them in the context of two stages: basic education and further professional development. The levelling reactions include improving the curricula of higher education institutions, advanced training of teachers, creating conditions for students to participate in extracurricular activities and public initiatives, and intensifying the activities of professional public associations. Implementation of the proposed solution will allow achieving a satisfactory level of social competencies among accounting professionals, which will lead to improved economic performance at the micro and macro levels of the economy.