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June 14, 2026Open Access

Navigating the Accounting Landscape: The Essential Skills for Aspiring Accountants

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Authors

ŽSŽeljko SpasenićUniversity of BelgradeIIIvana IvkovićUniversity of BelgradeNMNemanja MilanovićUniversity of Belgrade

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Implication

Randomized trial examines differences in skills needed in accounting students and professionals, highlighting educational gaps.

Key Points

  • This study investigates the perceived importance of skills and attitudes needed for success in accounting by comparing students and professionals.
  • Comparative analysis of undergraduate accounting students and professional accountants.
  • Primary survey data collected in Serbia using a structured questionnaire with ordinal Likert scales.
  • Statistical analysis including descriptive statistics, reliability tests, and Kruskal-Wallis tests.
  • Students perceive technical knowledge and ethical attitudes as increasingly important after education.
  • Professional experience is deemed more critical for advanced skills like leadership and project management.
  • Statistically significant differences were found across the three domains of skills and attitudes.

Cite This Study

Spasenić et al. (2026) studied this question.

synapsesocial.com/papers/6a2e4608b1cc60ccdea8ade4https://doi.org/10.7595/management.fon.2026.0006
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Also Consider

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  1. 1The adequacy of accounting education in the development of transversal skills needed to meet market demands2026
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  3. 3Competency development among prospective accounting graduates: Bridging the gap between academic training and industry expectations2026
  4. 4Key Skills of Entry-Level Accountants: A Mixed-Method Study for Employer Expectations in Commerce & Industry in Olongapo City, Philippines2026
  5. 5Enhancing Professional Skills for Accounting Students to Meet the Program's Graduation Standards2024 · 8 citations