Abstract
The Future-Proof Accountant: Essential Tech Skills Beyond Excel examines the influence of emerging technological competencies on the professional effectiveness of accountants, focusing on artificial intelligence (AI) based accounting tools, data analytics skills (DA), and cloud-based accounting platforms combined with cybersecurity knowledge (CCY). The study adopted a quantitative research design using secondary data extracted from audited financial statements and professional publications of selected firms covering the period 2016–2025. Panel regression analysis was employed to examine the relationships between the independent variables and professional effectiveness. The results indicate that all three technological competencies have significant positive effects on professional effectiveness, with regression coefficients of 0.284 for AI, 0.361 for DA, and 0.229 for CCY (all p < 0.01), showing that data analytics skills have the strongest influence, followed by AI adoption, and then cloud and cybersecurity knowledge. The findings suggest that accountants who actively engage with these technologies demonstrate improved efficiency, accuracy, decision-making, and strategic relevance in their roles. The study concludes that technological competencies are critical determinants of professional effectiveness and recommends that firms and professional bodies strengthen technology training, regulatory authorities enhance compliance monitoring, and future research expand the model to include additional variables to capture broader determinants of accounting performance.