The accounting study object did not suddenly appear in the full structure. He has stood out for a long time, appearing as a necessity. But in the age of globalization and digitization, all the concepts formed over the past centuries are changing rapidly, so we cannot say that the accounting profession will remain the same The objectives of this research are to establish the stages of defining the subject of accounting; determining the impact of globalization and digitization on the accounting profession. Finally, we have established that in the context of technological progress and globalization, practitioners and future accountants need to develop a new set of skills to cope with new changes.