PROFESSIONAL ECOSYSTEMS IN ACCOUNTING SERVICES: THE CASE OF IPB OF RUSSIA AND IMPLICATIONS FOR HIGHER EDUCATION

Abstract

Introduction. The ecosystem perspective in accounting services reveals a tension between rapid service bundling and the need for verifiable accounting data, making the choice of ecosystem core a key condition for reproducible quality. Materials and methods. The study combines systems and institutional approaches, a comparative analysis of bank-centered versus professional-centered architectures, and a case study of IPB of Russia. Research results. The findings show that a bank-centered core is constrained by fragmented observability of business operations, regulatory sensitivity and role conflicts regarding control functions. The professional ecosystem provides a resilient core through competency standards, certification and a qualification registry, while digital infrastructure scales training and quality assurance. The scale parameters are supported by publicly available IPB of Russia materials. Discussion and conclusion. Implications for higher education are specified through institutional coupling of curricula with professional quality mechanisms via accredited training centers, external qualification validation and market partnerships