engleski

A Comparasion of Croatian and U.S. Accounting Education

This paper compares accounting education in the United States with accounting education in Croatia. Prior to Croatia breaking away from Yugoslavia in the early 1990s accounting education in Croatia was heavily oriented toward training people in the reporting to government agencies. With the establishment of the nation of Croatia came a significant change in economic systems. The country moved from a controlled economy (socialist) to a market economy (capitalist). With the move towards a market economy came a need for a change in accounting education. This paper examines some of the differences in education between universities in Croatia and the United States. The direction that accounting education is taking in Croatia is forecasted.Croatian and European university education has been changing towards the course model and nation (or in this case, European) specific. Many European universities encourage (and some require) their students to take some of their courses (often a full year) in other countries. In addition, the programs are moving towards an emphasis on knowledge rather than the strong emphasis on research and experience. However, programs continue to be very discipline focused, because the Bologna Declaration established a new model for European universities that is more like the course model. During the next four years Croatian universities will likely conform to this model. United States accounting programs are tending to move more toward offering more professional experiences via greater interest in internships or co-operative educational experiences. A survey of Croatian students in the Faculty of Tourism and Hospitality Management, University of Rijeka, found that Experiential Exercises and Management Simulations were considered the two most important elements of their education.United States programs are also becoming more encouraging of students to participate in foreign exchange programs. The increasing emphasis on internalizing business programs accelerates this move. Overall, accounting programs in the two countries will become more similar and interrelated. Hopefully, the best of both programs will emerge.

Accounting; Education; Tourism; Croatia; USA

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