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

The development of an accountant`s profession is quite a widespread subject in scientists` researches in different countries. It topicality has especially been underlined recently in connection with international conditions affecting the above profession, for example, Framework for International Education Standards for Professional Accountants and Aspiring Accountants (2015). This refers to the need of the investigation of accountant's role at the enterprise. Following the research methodology carried out at Tallinn University of Technology (Estonia) in 2016 to find out the students' point of view as regards the accountants` role in Estonian enterprises has been aggregated in Latvia and Lithuania. The purpose of the article is to evaluate the perception of accountant's role at the enterprise and the skills required for the profession in Latvia and in Lithuania. A questionnaire-based study among practicing accountants working in Latvian and Lithuanian enterprises and students of the accounting study program at both the University of Latvia and University of Vilnius was used. The study is based on the hypothesis that on these issues the views of accountants - practitioners as to the role of accountants in an enterprise, the scope and character of their daily work functions as well as the necessary knowledge and skills are different from those of students. The conclusions made at the end of this research regarding the connection of the survey data with the knowledge and skills accounting students will gain at completing the university study program allowed us to identify the directions for improvement in accounting study programs.