ANALYSIS OF SKILLS FOR THE ACCOUNTING MANAGER PROFESSION: THE PERSPECTIVE OF EMPLOYERS, ACCOUNTANTS AND STUDENTS IN CROATIA

Ivo Mijoc (), Ivana Dropulic () and Adriana Galant ()
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Ivo Mijoc: J. J. Strossmayer University in Osijek, Faculty of Economics
Ivana Dropulic: University of Split, Faculty of Econmics
Adriana Galant: Juraj Dobrila University in Pula, Faculty of Economics and Tourism “Dr. Mijo Mirkovic“

Economic Thought and Practice, 2024, vol. 33, issue 1, 271-295

Abstract: The possession of certain skills is necessary to perform accounting tasks. However, the importance of these skills is viewed differently by employers, accountants and students as potential future accountants. Following in the footsteps of research on the alignment of skills acquired in higher education, those required by employers and those considered important by accountants themselves, this study examines which skills are necessary and which are optional for the accounting manager. The observed skills were examined from the perspective of employers, accountants and final year students at business schools in Croatia to determine whether there is a significant difference in the perception of the importance of the observed skills between the three groups of respondents. The results of the research show that the most important skills relate to planning, organising and monitoring one's own work, followed by keeping business books and preparing financial statements using accounting software, while the ability to present important accounting information is rated as the least important. Furthermore, the results of the survey confirm the existence of a gap of expectations regarding the observed skills between employers, accountants and students, but also the unexpected congruence of the assessments between employers and accountants.

Keywords: skills; expertise; accounting manager; higher education; Croatia (search for similar items in EconPapers)
JEL-codes: I23 J24 M41 (search for similar items in EconPapers)
Date: 2024
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DOI: 10.17818/EMIP/2024/1.13

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