Transformation of Professional Competencies of Financial Analysts in the Era of Artificial Intelligence: Impact on Companies’ Competitiveness and the Effectiveness of Financial Decision-making – International Journal of Scientific and Management Research

Transformation of Professional Competencies of Financial Analysts in the Era of Artificial Intelligence: Impact on Companies’ Competitiveness and the Effectiveness of Financial Decision-making

Dmytro Bordusenko^1*
¹Seniour Finance Assosiate, American Bureau of Shipping (ABS), United States
DOI – http://doi.org/10.37502/IJSMR.2026.9501

Abstract

The article examines the transformation of professional competencies of financial analysts in the context of the digitalization of the economy and the active implementation of artificial intelligence technologies in corporate governance systems. The study analyzes changes in the structure of financial functions, the transition to a data-driven decision-making model, and proposes a structured Finance-AI Hybrid Competency (FAHC) framework that systematizes four interdependent competency pillars: financial-economic expertise, digital-technical proficiency, analytical-strategic capability, and cross-functional collaboration. Evidence from U.S. and global companies shows that the development of digital skills improves forecasting, resource allocation, and risk management, making the professional training of finance specialists a strategic factor in competitiveness, investment attractiveness, and resilience under market uncertainty.

Keywords: Artificial intelligence, Professional competencies, Financial analysts, Corporate governance, Companies’ competitiveness, Decision-making effectiveness.

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