Abstract:

Although information technology has long been used in accounting, the integration of advanced technologies is increasingly transforming traditional accounting tasks. Therefore, professional accountants need to possess appropriate digital skills to perform effectively in the digital age. This paper aims to synthesise the current state of knowledge regarding the digital skills expected of professional accountants by analysing findings from recent academic studies. A literature review was conducted using the Web of Science Core Collection database, focusing on studies published in the period from 2021 to 2025 and covering various world regions. The review explores the categorisation of digital skills as well as related established and emerging technologies, providing insights into the current state of knowledge and highlighting the key digital skills expected of professional accountants in contemporary accounting practice. A clear consensus among the reviewed studies indicates that basic digital skills remain essential for professional accountants. At the same time, the increasing adoption of advanced and emerging technologies in accounting practice requires continuous acquisition of new digital knowledge and the further development of digital skills. The findings of this review offer valuable implications for a wide range of stakeholders, including accounting educators, by offering insights that can support the alignment of accounting curricula with labour market expectations of professional accountants regarding digital skills in the contemporary digital environment.