Abstract:

The profession of accountant is an indispensable profession for the proper functioning of any enterprise in a market economy. The aim of the article was to present the importance of activating methods in didactics of universities educating accountants and factors influencing the choice of fields of study in the accounting profession. The applied research methods are based on the study of literature in the studied field and the presentation of the analysis of the choice of directions by students on the basis of surveys. In order to learn more about the main reasons that guide students when choosing a major, a survey was conducted among undergraduate students at three well-known universities. The survey covered 1,000 respondents between 2022 and 2023. The study is in line with the authors' scientific interests in the methodology of education at the university and the importance of methods activating financial and accounting services in contemporary academic education.