ANALIZA SUSTAVA OBRAZOVANJA RACUNOVODA U HRVATSKOJ I EUROPI/ANALYSIS OF ACCOUNTANTS EDUCATION SYSTEM IN CROTIA AND EUROPE

Today, more than ever, accounting profession needs to meet high standards of quality. In order to obtain them it is necessary to provide a good base of accounting knowledge and skills that need to be continually improved. International education standards were imposed as a benchmark of quality in designing programs of initial education of future accountants as well as continuous program so called lifelong learning and professional development of the accounting profession. This paper presents two studies. First survey analyses the characteristics of graduate studies in different faculties of economics who taught accounting courses in Croatia and the region in comparison with selected European countries. Results show that there are no significant differences in the education system of future accountants between them. This paper also presents the empirical research on a sample of graduate students in Accounting and auditing at the Faculty of Economics and Business in Zagreb. Students confirmed satisfaction with the knowledge acquired at the graduate level and advocate for the introduction of practical training. From the perspective of student, knowledge of accounting and legal regulations is considered to be most important skills of professional accountants.