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THE PROFESSION OF "ACCOUNTANT" - FROM CRAFT TO MODERN SCIENCE

In the context of exacerbation of socio - economic problems and a global pandemic, when there is a mass closure of enterprises, the profession of accountant is not losing its popularity. The article considers the evolution of the profession, identifies the features, areas of activity in the enterprise management system, functions, list of basic requirements for professionals, proposes measures to strengthen the image of the accounting profession.Key words: profession, accountant, transformation, globalization, digitalization, functions, international standards, activity.