Introduction
The importance of the accountant’s profession and his/her activity in a modern enterprise
is unquestioned. The owners and managers of an enterprise and potential investors adopt
important economic decisions on the basis of information supplied by accountants. The
correctness of these decisions may depend on the quality of accounting information.
Furthermore, accounting information is a source used to form company’s goodwill and
evaluate the company by a business environment and the public. Accountants must satisfy
such requirements as a high level of professional competences, excellent IT command,
flexibility and receptivity to innovations. That cannot be developed by a mere acquisition of
vocational education. Already while choosing the accountant’s profession one has to evaluate