Vpliv generacije Z na pomanjkanje kadra v računovodstvu

Korošec, Maja

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Title:	Vpliv generacije Z na pomanjkanje kadra v računovodstvu
Authors:	ID Korošec, Maja (Author) ID Kolar, Iztok (Mentor) More about this mentor...
Files:	UN_Korosec_Maja_2026.pdf (1,71 MB) MD5: 6CDF9FB4B3B0A362CCE9BEDB7CBCD281
Language:	Slovenian
Work type:	Bachelor thesis/paper
Typology:	2.11 - Undergraduate Thesis
Organization:	EPF - Faculty of Business and Economics
Abstract:	Pomanjkanje ustrezno usposobljenega računovodskega kadra predstavlja pomemben izziv za računovodsko stroko in podjetja. Na zagotavljanje prihodnjih kadrov vplivajo zanimanje mladih za računovodstvo, njihovo poznavanje poklica ter predstave o njegovih značilnostih, zahtevah in možnostih razvoja. V diplomskem delu je obravnavano dojemanje računovodskega poklica med dijaki zaključnih letnikov srednjih ekonomskih šol in gimnazij iz podravske in pomurske regije. V raziskavi je sodelovalo 36 dijakov. Podatki so bili obdelani z opisno statistiko, Mann-Whitneyjevim U-testom, Spearmanovim korelacijskim koeficientom in Fisherjevim eksaktnim testom. Rezultati kažejo, da sodelujoči računovodstvo večinoma povezujejo z delom s številkami, knjiženjem, urejanjem dokumentacije, davki in uporabo računovodskih programov, manj pa z analiziranjem podatkov, svetovanjem in sodelovanjem pri poslovnem odločanju. Več kot polovica dijakov je računovodski poklic ocenila kot neprivlačen ali zelo neprivlačen, večina pa ga dojema kot zahtevnega in stresnega. Tudi zanimanje za nadaljnje izobraževanje oziroma zaposlitev na področju računovodstva je razmeroma nizko. Statistična analiza je pokazala pozitivno povezavo zmerne moči med oceno privlačnosti računovodskega poklica in zanimanjem zanj. Med podravsko in pomursko regijo niso bile ugotovljene statistično značilne razlike v ocenah privlačnosti, zahtevnosti, stresnosti in pomena ravnovesja med delom in zasebnim življenjem. Statistično značilne razlike pa so bile ugotovljene glede na izobraževalni program, saj so dijaki ekonomske šole poklic ocenili kot privlačnejši, zahtevnejši in bolj stresen kot gimnazijci. Zanimanje mladih bi lahko povečali predvsem boljša predstavitev računovodskega poklica v šolah, vključevanje praktičnih primerov, možnosti opravljanja prakse, višje plačilo in ugodnejši delovni pogoji. Ugotovitve kažejo, da je zanimanje za računovodsko področje povezano s podobo, ki si jo mladi ustvarijo o poklicu, vendar na njihove karierne odločitve vplivajo tudi osebni interesi, poznavanje področja, pričakovanja glede dela ter pomen ravnovesja med poklicnim in zasebnim življenjem. Zato je pomembno, da se računovodski poklic mladim predstavlja praktično, sodobno in celovito.
Keywords:	generacija Z, računovodski poklic, pomanjkanje kadra, dijaki, karierna izbira.
Place of publishing:	Maribor
Publisher:	M. Korošec
Year of publishing:	2026
PID:	20.500.12556/DKUM-99178
UDC:	657:331.5
COBISS.SI-ID:	290481923
NUK URN:	URN:SI:UM:DK:UDIDEVOC
Publication date in DKUM:	09.09.2026
Views:	138
Downloads:	4
Metadata:
Categories:	EPF
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Licences

License:	CC BY-NC-ND 4.0, Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International

Link:	http://creativecommons.org/licenses/by-nc-nd/4.0/
Description:	The most restrictive Creative Commons license. This only allows people to download and share the work for no commercial gain and for no other purposes.
Licensing start date:	06.08.2026

Secondary language

Language:	English
Title:	The impact of generation Z on accounting shortages
Abstract:	The shortage of suitably qualified accounting professionals represents an important challenge for the accounting profession and businesses. The availability of future accounting professionals is influenced by young people’s interest in accounting, their knowledge of the profession, and their perceptions of its characteristics, requirements, and development opportunities. This thesis examines how the accounting profession is perceived by final-year students attending secondary schools of economics and grammar schools in the Podravska and Pomurska regions. The study included 36 students. The data were analysed using descriptive statistics, the Mann–Whitney U test, Spearman’s rank correlation coefficient, and Fisher’s exact test. The results show that the participants mainly associate accounting with working with numbers, bookkeeping, document processing, taxation, and the use of accounting software, while they associate it less frequently with data analysis, consulting, and participation in business decision-making. More than half of the students rated the accounting profession as unattractive or very unattractive, while the majority perceived it as demanding and stressful. Interest in further education or employment in accounting was also relatively low. The statistical analysis revealed a moderate positive association between the perceived attractiveness of the accounting profession and students’ interest in it. No statistically significant differences were found between the Podravska and Pomurska regions in the perceived attractiveness, difficulty, stressfulness, or importance of work–life balance. However, statistically significant differences were identified according to the educational programme, as students attending secondary schools of economics perceived the profession as more attractive, more demanding, and more stressful than grammar school students. Young people’s interest could primarily be increased through a better presentation of the accounting profession at school, the inclusion of more practical examples, internship opportunities, higher salaries, and improved working conditions. The findings indicate that interest in accounting is associated with the image young people form of the profession. However, their career decisions are also influenced by personal interests, knowledge of the field, expectations regarding work, and the importance of work–life balance. It is therefore important to present the accounting profession to young people in a practical, modern, and comprehensive manner.
Keywords:	generation Z, accounting profession, workforce shortage, secondary school students, career choice.

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