From innovation to transformation: Digital technologies and the redefinition of public sector accountants’ skills

IMPACTWith digitalization already underway, accountants will interact with new digital technologies; however, the challenge lies in governing the broader digital transformation (DT) that reshapes professional roles, competences and decision-making processes. Accountants must juggle new forms of accountability and power emerging outside the organization (for example power through social media), which enhance their roles in critical analysis and debate with stakeholders, such as academics and policy-makers. Addressing the skills gap through training and education is essential, as multidisciplinary skills have become important in the digital landscape. The article supports policy-makers and senior public sector managers in understanding the professional profiles required and in defining appropriate training pathways. The study is motivated by the limited attention paid by researchers to digital technology-driven innovation in public sector financial accounting and management.