The Role of Accountant in Estonian Enterprise: Survey of Students Opinion

Abstract

Major events and changes in the economic world during last decades have generated a growing public interest towards accounting in general and accountants in particular, which goes in line with the increasing role of professions in the society. The aim of the research is to reveal students' opinion on the functions and role of accountants in modern enterprise and to figure out what personal characteristics, knowledge and skills should be an inevitable attribute of the modern accounting profession. Findings confirmed that in Estonia accountant is regarded as a person preparing various tasks for the management in order to assist them in the decision-making process and sometimes giving valuable advice before the decision is made. It can be stated that results clearly outline the demand of high education programmes with accounting specialization in Estonia with the curriculum corresponding to the rapid changes in the modern world. This paper also highlights the importance of various knowledge, skills and personal characteristics as an essential combination for successful everyday work in the field of accounting. The findings also have practical implications for HEI developments targeting renewal, changes and amendments in the business and economics curriculum.

Evaluation of Perception of Accountant`s Role at the Enterprise in Latvia and Lithuania

“…In a similar Estonian query at the Tallinn University of Technology respondents consider knowledge of laws and legislation and ITrelated knowledge to be the most important (Nikitina-Kalamäe, Gurvitch, 2016). If the answers of the respondents regarding the competence' areas and skills needed for an accountant in every-day work are evaluated in total, the conclusion can be made that competencies and skills that were included in the query are important and therefore they need to be included in the study programs for accountants.…”

“…Identical rating result is for Estonia and Lithuania as Latvian respondents give more importance for assistant to management related knowledge. Nikitina-Kalamäe, Gurvitch, 2016. In order to evaluate which personal characteristics and professional competencies are needed for the every-day work of an accountant, the query contained questions about personal characteristics and different competencies. The research results of Latvian data show (see Table 10) that all respondents, both students and practicing accountants mark the same main characteristics that are needed in order to perform the work professionally: Accuracy, Ability to learn and Responsibility; big part of respondents also have marked Determination (95,3%) and Integrity (98,2%).…”