Introduction. Digital transformation is a new stage in the development of accounting caused by  the active implementation of  innovative technologies and artificial intelligence (AI). This process leads to the gradual development of many accounting functions by automated systems. In the context of growing automation and digitalisation, there is a need to rethink the accountant’s profession. 

Aim. The aim of this study is to identify the key changes in the accountant’s profession under digitalisation. 

Methods. Methods include content analysis of  scientific publications (RSCI) over the past five years, before and after the introduction of digital technologies. The results are visualised. 

The results of the study show that the introduction of AI shifts the focus of an accountant’s work from routine operations to data analytics and interaction with IT systems. Accountants need new skills in working with big data and understanding the principles of AI. 

The scientific novelty of the study lies in the proposed digital accounting model, which integrates AI and analytical modules. This model may serve as a foundation for enterprises transitioning to digital solutions. 

The practical significance of  this study lies in  deepening the understanding of  how the accounting profession is transforming under the influence of new technologies and what steps are necessary for implementing these changes.