Diba M. Dokhkilgova

Foundational skills are the foundation of education and, therefore, success in building human capital. The rationale and importance of focusing on 21st century skills is undeniable, but it should not overshadow the critical need for foundational skills. These foundational skills are the most important building blocks for further human capital development and productive employment.

This article examines the transformation of accounting in the context of digitalization. The main focus is on the introduction of digital technologies in the field of accounting, emphasizing their key role in improving routine processes, improving the working environment and increasing overall efficiency. In the course of transformational changes, a significant shift from traditional practice towards more efficient use of financial data through automation is observed. It is noted that in Russia the pace of development of accounting practice is ahead of the development of basic methodologies, w...