engleski

STUDENTS' PERCEPTION TOWARD PUBLIC SECTOR ACCOUNTANT POSITION

The activity of the public sector has become so extensive and so dominant in economic and social life that good accounting has become a necessity for its continuance. Current and future accountants need to be properly trained to support good financial management in the dynamic and complex environment of the public sector. However, previous studies have shown that student interest in the public sector accounting profession is limited and that a career in public accounting is not attractive to them compared to the private sector. Due to the numerous reform processes in the public sector and the expansion of the global market, now is the right time to look for competent accountants in public institutions. Students as future accountants play a crucial role in the implementation of reforms. Therefore, the aim of this study is to investigate whether students are interested in becoming accountants in the public sector. It also aims to investigate how students perceive the attractiveness of the public sector accounting profession compared to the private sector accounting profession. The study was conducted through a survey of students at public universities of the Faculty of Economics in Croatia. The study revealed that only a small percentage of students have the desire to work in the public sector. Moreover, the position of an accountant in the public sector is less attractive than that of an accountant in the private sector in terms of realization of monetary and non- monetary benefits. The results indicate a need to consider who will work in public accounting in the future and who will implement the necessary reforms. Our study contributes to the academic literature on students' perceptions of the attractiveness of public sector accounting as a career. In addition, the results of the study may also be of interest to practitioners to encourage them to think about what can be changed to increase the attractiveness of the public sector accounting profession.

Career ; Public sector accounting ; Public sector accountant position ; Reforms ; Students

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