Original scientific paper
https://doi.org/10.15179/ces.23.1.1
Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina
Amra Gadžo
orcid.org/0000-0002-5046-4925
; Faculty of Economics, University of Tuzla, Bosnia and Herzegovina
Benina Veledar
orcid.org/0000-0002-7636-5685
; School of Economics and Business, University of Sarajevo, Bosnia and Herzegovina
Srđan Lalić
; Faculty of Economics, University East Sarajevo, Bosnia and Herzegovina
Abstract
The paper aims to investigate the influencing factors for the choice of accounting specialization by students at ten public higher education institutions in Bosnia and Herzegovina (BiH). In addition to the above, the paper also explores the gender structure of the students, the type of secondary education, the time of making the decision to choose the field of accounting, and planned future training in accounting. The research sample consisted of 253 respondents, and data collection was performed by electronic survey through distance learning platforms. To identify the key factors in choosing to study accounting, we used the multivariate method of factor analysis of major components. The results of the research point to the existence of four key influencing factors in the selection of accounting specialization: achievement, job fulfillment, the influence of authorities in the field of science and profession, and the influence of parents and friends. Over 77 percent of the students are women, and the students have mostly completed general high schools (gymnasiums) or high schools of economics (92 percent). More than 98 percent of the students plan to continue their training in the field of accounting. The results of the research have practical use in terms of preparation and presentation of accounting policies at public higher education institutions in BiH, given that the reduced number of students has resulted in rival positions among different study areas. The results of the research can also be useful to professional groups in the field of accounting in terms of achieving their strategic goals.
Keywords
influencing factors; accounting profession; public higher education institutions; Bosnia and Herzegovina
Hrčak ID:
258353
URI
Publication date:
8.6.2021.
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