Some Issues of Interpretation of the Registration of Management Personnel

In today's era, with its accelerated technological progress, accountants demand new skills and competencies. The study aims to examine how new knowledge and skills in management accounting are defined globally and to identify the level of challenges faced by accountants in Russia. It also aims to clarify the competencies required by higher education curricula for accountants in Russia. Based on this,a target group of over 100 professionals was selected based on their work experience and professional qualifications.

The study results were analyzed using factor analysis, and the degree of correlation was determined. The results of the factor analysis showed that knowledge and skills acquired through experience were valued differently depending on the length of service. Attention needs to be given to eliminating this difference in the future.