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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 icon orcid.org/0000-0002-5046-4925 ; Faculty of Economics, University of Tuzla, Bosnia and Herzegovina
Benina Veledar   ORCID icon 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

Puni tekst: engleski, pdf (679 KB) str. 5-29 preuzimanja: 112* citiraj
APA 6th Edition
Gadžo, A., Veledar, B. i Lalić, S. (2021). Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina. Croatian Economic Survey, 23 (1), 5-29. https://doi.org/10.15179/ces.23.1.1
MLA 8th Edition
Gadžo, Amra, et al. "Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina." Croatian Economic Survey, vol. 23, br. 1, 2021, str. 5-29. https://doi.org/10.15179/ces.23.1.1. Citirano 24.10.2021.
Chicago 17th Edition
Gadžo, Amra, Benina Veledar i Srđan Lalić. "Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina." Croatian Economic Survey 23, br. 1 (2021): 5-29. https://doi.org/10.15179/ces.23.1.1
Harvard
Gadžo, A., Veledar, B., i Lalić, S. (2021). 'Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina', Croatian Economic Survey, 23(1), str. 5-29. https://doi.org/10.15179/ces.23.1.1
Vancouver
Gadžo A, Veledar B, Lalić S. Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina. Croatian Economic Survey [Internet]. 2021 [pristupljeno 24.10.2021.];23(1):5-29. https://doi.org/10.15179/ces.23.1.1
IEEE
A. Gadžo, B. Veledar i S. Lalić, "Identification of Key Factors for Selection of Accounting Specialization by Students at Public Higher Education Institutions in Bosnia and Herzegovina", Croatian Economic Survey, vol.23, br. 1, str. 5-29, 2021. [Online]. https://doi.org/10.15179/ces.23.1.1

Sažetak
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.

Ključne riječi
influencing factors; accounting profession; public higher education institutions; Bosnia and Herzegovina

Hrčak ID: 258353

URI
https://hrcak.srce.hr/258353

Posjeta: 245 *