PEDAGOGICAL CONDITIONS FOR DEVELOPING THE PROFESSIONAL COMPETENCE OF FUTURE ACCOUNTANTS THROUGH DIGITAL EDUCATIONAL TECHNOLOGIES

The introduction of digital tools into accounting programmes does not by itself guarantee the development of professional competence: the same technology may produce either mechanical execution or professional judgement depending on the pedagogical arrangement in which it is embedded. The article identifies and substantiates the set of pedagogical conditions under which digital educational technologies contribute effectively to the development of the professional competence of future accountants. The study is theoretical and analytical; it draws on a corpus of 51 sources published between 2000 and 2026, including systematic reviews, international competence frameworks and regulatory documents of the Republic of Uzbekistan, and applies content analysis, comparative analysis, structural-functional modelling and expert-oriented generalisation. Six pedagogical conditions are identified and grouped into three blocks: organisational-pedagogical (an integrated digital educational environment; continuous development of teachers’ digital-methodological competence), content-methodological (professionally authentic and cognitively demanding digital tasks; interdisciplinary integration of accounting, information technology and data analysis), and psychological-pedagogical (sustained professional motivation through gradual autonomy; systematic formative feedback and reflective self-assessment). A functional model linking the conditions to the components of professional competence is proposed, together with a three-stage logic of implementation — adaptive, productive and creative-professional. The findings indicate that the conditions operate as a system: the removal of any one of them shifts learning towards reproductive performance regardless of the technological equipment available.