Today, the accounting profession has a significant role in the entire economy. It helps in monitoring the business of companies, institutions, associations and other organizations that exist in the economy. The aim of the thesis is to show the stated importance of the accounting profession and the factors that help its quality operation. One of the factors is the recognition of the accounting profession by regulatory authorities. Some countries have already fully regulated the profession, while the Republic of Croatia has not fully done so. An important factor in the accounting profession is undoubtedly education, which first prepares future accountants for the labor market. The importance of education can be seen in the long term as professional accountants must always be up to date with new regulations, methods, principles and standards. Also, the goal of the thesis is to show through own research how future accountants perceive the accounting profession while still in the education system, how willing they are to invest in the profession and themselves, and what their views are regarding the improvement of the accounting profession. The thesis emphasizes the importance of the accounting profession and its contribution to the smooth functioning of everyone involved in the economy. The work aims to show what possibilities the Republic of Croatia has for improvement, how much do accountants value and want progress for their profession and how much do they contribute to its development and improvement.