Accounting stands out as a rapidly evolving field shaped by technological advancements, regulatory changes, and transformations in the business world. In today’s business environment, the accounting profession is also being reshaped by rapidly changing technological innovations, increasing environmental and social awareness, and shifts in regulatory frameworks. Technological advancements driven by digitalization not only make financial processes more efficient but also redefine the roles of accountants through technologies like data analytics, automation, and artificial intelligence. ESG (Environmental, Social, and Governance) reporting has brought the need to measure and report business performance in terms of sustainability and social responsibility, alongside financial statements, into the spotlight, creating a new area of expertise for accountants. In a rapidly changing business landscape, it is becoming increasingly important for accountants to possess not only technical knowledge but also personal skills to quickly adapt to technological advancements and new trends like ESG. This section examines the rising trends needed in the accounting profession, such as digital infrastructures and ESG reporting, as well as the personal skills required to adapt to these changes