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The Role of Accountant in the Estonian Enterprise

Author

Listed:
  • Ergo Ottoson
  • Monika Nikitina-Kalamae
  • Natalja Gurvitš

Abstract

Recent developments and changes in the modern economy as well as falls and rises of large corporations have brought up the public interest towards the accounting discipline, and have resulted in a growing demand for accountant specialists as educated professionals. The aim of the present research is to find out what is the role of the accountant in the modern enterprise. The authors conducted a survey among Estonian accounting specialists and managers. The results of the survey clearly indicate that in most Estonian companies, accountants are actively assisting members of the board to make vital decisions, and their competence, knowledge and skills are highly valued by managers. The findings of the survey emphasize that Estonian accountants are highly qualified, keeping in line with the latest developments in the modern financial world.

Suggested Citation

  • Ergo Ottoson & Monika Nikitina-Kalamae & Natalja Gurvitš, 2016. "The Role of Accountant in the Estonian Enterprise," Central European Business Review, Prague University of Economics and Business, vol. 2016(2), pages 47-56.
    • Handle: RePEc:prg:jnlcbr:v:2016:y:2016:i:2:id:151:p:47-56
    DOI: 10.18267/j.cebr.151
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    References listed on IDEAS

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    1. Cătălin Albu & Nadia Albu & Robert Faff & Allan Hodgson, 2011. "Accounting Competencies and the Changing Role of Accountants in Emerging Economies: The Case of Romania," Accounting in Europe, Taylor & Francis Journals, vol. 8(2), pages 155-184.
    2. Henri Olivier, 2000. "Challenges facing the accountancy profession," European Accounting Review, Taylor & Francis Journals, vol. 9(4), pages 603-624.
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    Cited by:

    1. Inta Bruna & Kastytis Senkus & Rasa Subaciene & Ruta Sneidere, 2017. "Evaluation of Perception of Accountant`s Role at the Enterprise in Latvia and Lithuania," European Research Studies Journal, European Research Studies Journal, vol. 0(3A), pages 143-163.

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    More about this item

    Keywords

    accountant; accountant competencies; accountant tasks; accountant responsibilities; accountant's role;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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