From innovation to transformation: Digital technologies and the redefinition of public sector accountants’ skills

Recently, academic debate has focused on digital transformation (DT) and its impact on public financial management and reporting. However, limited research exists on multi-level perspectives of the impact of DT on public sector accountants. This article examines how DT, seen as a holistic process, is reshaping the role and skills of public sector accountants. Drawing on the diffusion of innovations theory, the study adopts a qualitative interpretative approach based on multiple sources. Findings show that different stages of DT at the organizational level trigger changes in accountants’ tasks, skills, and competences at the individual level, towards analytical and advisory activities. This evolving role requires not only technical but also soft and entrepreneurial skills that support collaboration, change management and critical judgment. This study contributes to the literature by offering a multi-level perspective on how DT impacts skills and competences in public sector accounting.