BUSINESS COMMUNICATIONS IN THE SYSTEM OF THE ACCOUNTANT’S PROFESSIONAL ACTIVITY IN THE ERA OF DIGITAL TECHNOLOGIES

The relevance of the research is determined by the growing role of business communications in the enterprise management system under the conditions of economic digitalization, transformation of accounting functions, and increasing requirements for the quality of information support for managerial decisions. In modern conditions, an accountant increasingly performs not only accounting and reporting functions, but also acts as an active participant in management processes and an information intermediary between different levels of management and the external environment of the enterprise. This objectively actualizes the problem of forming and developing the accountant’s communication skills as an integral component of professional competence. The article is aimed at substantiating the necessity of developing the accountant’s communication skills as an important component of professional competence, which ensures coordination of actions within the enterprise, reduction of risks of distortion of accounting data, and formation of a culture of business communication. The role of business communications in the system of professional activity of an accountant under the conditions of digitalization of business processes is investigated. Scientific approaches to the interpretation of the concept of “business communications” are analyzed, and the author’s own definition of this term is proposed. Based on a questionnaire survey of chief accountants, the main directions of their business communications are identified, the distribution of professional communication time between internal and external stakeholders is determined, and key problematic aspects of professional communication interaction are revealed. Typical difficulties arising in the process of internal and external business communications are discussed, as well as challenges associated with an insufficient level of communication and digital competence of participants in information exchange. The level of accountants’ communication skills is assessed, and the significance of communication abilities for the professional development of an accountant, ensuring effective information exchange, improving the quality of accounting information, as well as enhancing the sustainability and competitiveness of an enterprise is substantiated. The change in the role of the accountant at the enterprise under the conditions of digital technologies is proved. The main directions for improving the accountant’s business communications are proposed.