ABSTRACT In today's dynamic environment, the adaptation of the accounting profession to meet actual socio-economic needs is a challenging, and yet necessary, task. This study analyzes the technical competency requirements signalled in 171 online job advertisements for accounting positions by Canadian organizations and contrasts them with the CPA Canada competency framework, which serves as the basis for the training and accreditation of professional accountants. Following a content and a cluster analysis of the job ads, three well-separated and meaningful profiles of positions are uncovered based on technical competencies that Canadian organizations required when hiring accountants: the financial reporting, the tax aggressiveness, and the performance management profiles. From a practical standpoint, this study provides the Canadian accounting professional body, as well as educators in the accounting field, with insights regarding the expectations of the job market. The study also has implications in accounting education beyond the Canadian context.

中文翻译：

---

CPA专业人士所需能力的基本模式：招聘广告的内容和聚类分析

摘要在当今瞬息万变的环境中，适应会计职业以满足实际的社会经济需求是一项具有挑战性但也是必要的任务。这项研究分析了加拿大组织在171个在线会计职位招聘广告中传达的技术能力要求，并将其与加拿大会计师公会的能力框架进行了对比，后者是培训和认证专业会计师的基础。在对招聘广告进行内容和聚类分析之后，根据加拿大组织聘用会计师所需的技术能力，发现了三个位置完全独立且有意义的职位概况：财务报告，税收积极性和绩效管理概况。从实际的角度来看，这项研究为加拿大会计专业团体以及会计领域的教育工作者提供了有关就业市场期望的见解。该研究还对加拿大以外的会计教育产生了影响。