THE STRUCTURE AND CONTENT OF FUTURE ACCOUNTANTS' PROFESSIONAL COMPETENCE IN THE CONTEXT OF THE DIGITAL TRANSFORMATION OF THE PROFESSION

The digitalisation of accounting has shifted the occupational profile of the accountant from the recording of transactions towards the interpretation, control and communication of automatically generated financial information. This shift raises a fundamental question for higher education: what exactly should be developed when we speak of the professional competence of a future accountant today? The article addresses this question through a theoretical and comparative analysis of 48 sources published between 2000 and 2026, including systematic literature reviews, international competence frameworks (IES 2, DigComp 2.2, DigCompEdu) and national regulatory documents of the Republic of Uzbekistan. The study applies content analysis, comparative analysis, structural-functional modelling and generalisation. As a result, a five-component structural-content model of the professional competence of future accountants is proposed, comprising motivational-value, cognitive-theoretical, operational-technological, digital-analytical and reflexive-personal components. Each component is described through its indicators and its correlation with the digital tasks of contemporary accounting practice. Three levels of formation — reproductive, adaptive and creative-transformational — are substantiated, together with the corresponding criteria. The findings show that digital competence should not be treated as an additional, isolated block but as an integrative quality permeating all components of professional competence. The proposed model can serve as a diagnostic basis for designing curricula and assessment tools in accounting programmes.