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Korol' S., Klochko A. Hard ta soft skills buhgaltera. Visnyk Kyi'vs'kogo nacional'nogo torgovel'no-ekonomichnogo universytetu. 2020. № 3. S. 147-159.

DOI:  http://doi.org/10.31617/visnik.knute.2020(131)11

UDC 005.336.5:657
KOROL Svitlana,
DSc (Economics), Professorofthe Department of Accounting and Taxation,
Kyiv National Universityof Trade and Economics
19, Kioto str., Kyiv, 02156, Ukraine

E-mail: s.korol@knute.edu.ua
ORCID: https://orcid.org/0000-0003-0958-8720
KLOCHKO Anastasiia, 
Auditor Assistant of audit company "HLB Ukraine"
8, Panas Myrnyi str., Kyiv, 01011, Ukraine

E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: https://orcid.org/0000-0001-7845-0317


Background. Improving the efficiency of professional activity requires revision and improving of knowledge and skills of person. The primary competencies, which are the basis for her or his initial employment, change throughout professional career for effect­tiveness of the business and their personal success.
The aim of the article is to determine the content, role and factors of development of the system of hard and soft skills of professional accountants in the context of business requirements.
Materials and methods. The theoretical and methodological basis for writing the article were the works of domestic and foreign scientists on the topic of research. The methods of theoretical generalization, comparative analysis, synthesis, systematization are applied.
Results. Content, categories and requirements for soft and firm skills were iden­tified in terms of developing the required competencies of a professional accountant. Features of balance between soft and hard skills for successful activity of professional accountant are considered. The special requirements to the skills of the accountant at dif­fer­rent stages of his professional life in the constantly changing economy are analyzed.
Conclusion. Working in a behavioral economy causes the traditional approach to be replaced by a new approach that requires increasing requirements for the employee’s soft skills. Instead, the digital aspect of the economy is leading to the transformation of hard skills. At the same time, soft skills remain an important factor in maintaining the professionalism of an accountant in his up-to-date value and, as a result, increase the accountant’s standard of living and improve financial results for the business.
Keywords: hard skills, soft skills, social intelligence, professional accountant, behavioral economics, digital economics.


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