<![CDATA[The rapid adoption of emerging digital technologies is transforming the accounting profession and changing the skills and capabilities required of accounting professionals. Artificial Intelligence (AI) and Robotic Process Automation (RPA) have become increasingly important technologies for automating routine accounting activities, improving process efficiency, reducing errors, and supporting professional decision-making. However, the extent to which the adoption of these technologies translates into improved accountants’ performance may depend on accountants’ ability to effectively utilize digital technologies. Accordingly, this study aims to examine the impact of AI and RPA adoption on accountants’ performance and to investigate the mediating role of digital competence in these relationships. The study proposes an integrated conceptual model in which AI adoption and RPA adoption represent the independent variables, digital competence represents the mediating variable, and accountants’ performance represents the dependent variable. The proposed model is intended to provide empirical evidence on how technological adoption contributes to accounting professionals’ performance and whether digital competence represents an important mechanism through which these technologies generate professional value. The study is expected to contribute to the accounting literature by integrating technological adoption and human digital capabilities within a single analytical framework and to provide practical implications for organizations, accounting firms, and professional institutions seeking to enhance accountants’ performance in increasingly digital work environments.]]>
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