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Econviews : Review of Contemporary Entrepreneurship, Business, and Economic Issues, Vol. 36 No. 2, 2023.

Original scientific paper

https://doi.org/10.51680/ev.36.2.7

Are higher education institutions preparing students for the public sector accountant position? – Case of Croatia

Martina Dragija Kostić ; University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia
Ivana Pajković orcid id orcid.org/0000-0002-3788-0975 ; University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia
Vesna Vašiček orcid id orcid.org/0000-0002-5060-1678 ; University of Zagreb, Faculty of Economics and Business, Zagreb, Croatia

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Abstract

Purpose: The requirements for information in the public sector are continuously changing and there is a need for accountants who are capable to respond to these challenges. Universities, i.e. higher education institutions (HEIs), are recognized as institutions that provide fundamental knowledge, and a discussion of education in the field of public sector accounting is required. The purpose of this paper is to present the opinions of public sector accountants and expectations of students regarding education in the field of public sector accounting at HEIs in Croatia.
Methodology: A survey was conducted among accountants employed in public sector entities and among students of faculties of economics at public universities in Croatia. The results of the aforementioned survey are analysed in the SPSS software package using descriptive and inferential statistics.
Results: Results showed that students as well as public accountants agree that formal education is not enough for the position of public accountant. Furthermore, students are not interested in the position of public accountant. Therefore, public universities should rethink modifying the structure and programs of courses related to public sector accounting.
Conclusion: The results are an invitation to public policy creators to work on the attractiveness of the position of public sector accountant by offering better conditions. The authors of the paper therefore highlight the necessity for better cooperation between accountants and the academic community in order to improve education in the field of public sector accounting and meet the needs for professional and trained accountants who are the future of the profession.

Keywords

public sector accounting; education; reforms; accountants; students; survey

Hrčak ID:

312633

URI

https://hrcak.srce.hr/312633

Publication date:

27.12.2023.

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