THE ROLE OF ACCOUNTANT IN ESTONIAN ENTERPRISE: SURVEY OF STUDENTS OPINION

摘要

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.