Professional skills of the Bachelor of Public Accounting in the business environment of the 21st century.

Abstract

This article analyzes the key professional competencies for the career development of accounting graduates in the 21st-century business environment. The synergy between technical knowledge (hard skills), interpersonal skills (soft skills), digital fluency, and an unwavering ethical commitment are considered essential. The methodology is qualitative and exploratory, based on a systematic review of literature published between 2016 and 2025 in academic databases (Redalyc, Dialnet, and Scielo). The results suggest a model of continuous professional development where lifelong learning and adaptability are crucial. The study concludes with direct implications for academic training and individual career strategies.