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As artificial intelligence increasingly automates routine accounting tasks, distinguishing sustainable professional competencies in digitally transformed accounting environments becomes critical. This study develops and validates a comprehensive 5D competency framework that reconceptualizes accountants as strategic, innovative, and ethically grounded business partners in the digital era. The framework integrates five interdependent dimensions: Digital and Data Literacy, Design Innovation DNA, Diversity, Equity, and Inclusion, Differentiation, and Deontological Ethics, challenging conventional models that treat technical and ethical capabilities as separate domains. Using sequential mixed-methods research, the qualitative phase employed a modified Delphi approach with Rough Set-Fuzzy Logic among government, academic, and professional practice experts (n = 24), achieving high consensus. The quantitative phase analyzed data from Thai practicing accountants (n = 934) using exploratory and confirmatory factor analyses, demonstrating strong model fit. Results reveal a robust hierarchical structure wherein these dimensions function as mutually reinforcing components of unified professional sustainability rather than competing priorities. The validated framework shows that digital proficiency and ethical integrity strengthen rather than contradict one another, providing evidence-based guidance for curriculum development, professional certification, and continuous competency development. This research offers educators, practitioners, and policymakers actionable pathways for developing sustainable accounting careers that balance technological advancement with human judgment, creativity, and professional integrity.
Paleephatsakul et al. (Tue,) studied this question.