出版社：Sveučilište u Rijeci, Fakultet za menadžment u turizmu i ugostiteljstvu, Opatija
摘要：The article presents a view of current happenings in the business and economic environment that are significantly influencing the knowledge requirements of modern accountants both worldwide and locally. First, we define the specific skills accountants are required to have apart from an in-depth expert knowledge of accounting. These skills have set the final boundary between accounting and ookkeeping. Later, the perspectives of certified accountants in Great Britain and Slovenia, as well as accountants working for Slovenian hotel enterprises are presented as regards the key factors influencing a change in accountants' tasks. Finally, the skills of modern accountants are presented, along with the underlying education and training system needed for gaining the title of a certified accountant.
关键词：accounting; accountancy; hotel enterprises; accounting profession; leadership; business skills; information technology; soft skills.
