Fra bokfører til rådgiver? En analyse av utviklingen i kravene til regnskapsføreres kunnskaper, ferdigheter og holdninger i perioden 2005-2015 Ingrid Løvaas master i økonomi og ledelse NMBU ingrid.lovaas@gmail.com Dag Øivind Madsen* førsteamanuensis Universitetet i Sørøst-Norge dag.oivind.madsen@usn.no Tonny Stenheim førsteamanuensis Handelshøyskolen BI tonny.stenheim@bi.no Silja Korhonen-Sande førsteamanuensis NMBU silja.korhonen-sande@nmbu.no *korresponderende forfatter Forlagets PDF-versjon: www.dx. SummaryThe purpose of this article is to examine how changes in the Norwegian accounting industry have influenced the expectations of accounting firms with respect to the knowledge, skills and attitudes of new hires, as well as changes in the types of HR initiatives the firms provide to support their employees. The article draws on data collected by means of a quantitative content analysis of 986 job listings on FINN.no published in 2005 and 2015. The analysis shows that accounting firms tend to look for a different type of accountants in 2015 than in 2005. This indicates a shift from the traditional, narrow role as bookkeeper to an expanded role requiring a wider variety of competencies, skills and attitudes.