The certified public accountant as a transformational leader in the era of leadership 5.0
From operationality to strategy
Keywords:
transformational leadership, soft skills, emotional intelligenceVUCA; BANI; strategic certified public accountant; leadership 5.0; trusted advisor, VUCA, BANI, strategic certified public accountant, leadership 5.0, trusted advisorAbstract
The public accounting profession is undergoing a structural transformation characterized by the transition from operational models toward roles of strategic indispensability. This essay critically examines how the Certified Public Accountant can position themselves as a transformational leader through the integration of specialized technical competencies with humanized interpersonal skills. The context of structural uncertainty (VUCA and BANI environments) is analyzed, and recent empirical research statistics documenting significant gaps between technical sophistication and emotional intelligence are examined. Furthermore, the essay presents evidence of the evolution of international education standards (IFAC 2015 vs. 2025), which formalize the requirement of soft skills as non-negotiable mandates. In a documentary research with bibliographic design. The Leadership 5.0 Certified Public Accountant acts as a trusted advisor grounded in technical rigor, ethics expanded to sustainability responsibility and the capacity to exercise transformational leadership that inspires lasting organizational change.
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