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Over the past decade, the accounting profession has undergone significant transformations, resulting in increased complexity, expanded responsibilities, and heightened expectations for professionals in leadership positions within accounting departments. This study investigates students’ perceptions of the necessity and required level of expertise in both technical and generic skills essential for the role of Head of Accounting. A quantitative research design was employed, with data collected through a structured questionnaire administered to students enrolled in the graduate program in Accounting and Auditing at the Faculty of Economics, Business and Tourism, University of Split. The findings indicate that students generally perceive technical skills, such as maintaining accounting records and preparing financial statements, as more essential than generic skills. While generic skills, including the use of e-business tools, professional accounting terminology, and communication abilities, are recognized as important, they are generally perceived as less essential. Although the study is limited to a single institution and student cohort, it provides valuable insights into how future accounting professionals assess the importance of both technical and generic skills for leadership positions in accounting. The findings carry practical implications for curriculum design, highlighting the need for competency-based programs that integrate technical training with opportunities to develop generic skills, thereby ensuring that educational outcomes align with evolving labor market demands.
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