Đurđica Mosrčić
Episode · #630
IZ OBRTNIČKE RADIONICE Đurđica Mostarčić
Guest Đurđica MosrčićHosted by Boris ŽivkovićMay 3, 2026
Đurđica Mosrčić
About this episode
What you'll hear in this conversation
The role of an accountant is often seen as strictly transactional, a necessary cost of doing business. But in an environment where nine new laws can reshape a country's entire tax landscape overnight, that perception is dangerously out of date. Đurđica Mostarčić, president of the Accountants Section of the Croatian Chamber of Trades and Crafts, reveals a profession under immense pressure: facing a declining workforce, an overwhelming administrative load, and a legislative process that often sidesteps expert input. Her perspective uncovers the hidden costs of policy changes and the critical, often unacknowledged, role accountants play in keeping an economy functioning.
Insights from the conversation
What to take from this episode
01
In just six years, the number of accounting trades in Croatia has fallen by 26%, from over 5,000 to 3,721. This decline, while 400,000+ businesses require accounting services, signals a looming crisis for entrepreneurs who rely on these services.
02
Croatia has fewer than 10,000 accounting offices serving over 400,000 business entities, including 115,000 trades, 152,000 companies, and 130,000 non-profits. The sheer ratio — one accounting office for every 40 entities — reveals a hidden infrastructure bottleneck that few entrepreneurs acknowledge until they cannot find an accountant.
03
While an economic degree is required to open an accounting *trade*, anyone can register an accounting *company* without proving professional qualifications. This regulatory gap creates a two-tiered system where formal competence is optional, underscoring the lack of standardized entry requirements for a critical profession.
04
Croatian high schools do not offer programs that train bookkeepers or accountants; economic schools focus on trades, administration, and clerical roles. This absence of foundational education means anyone entering the field must commit to 'lifelong learning' from day one, turning a profession into a self-taught discipline by necessity.
05
The recent tax reform introduced nine new laws, six of which directly affect every business, yet many entrepreneurs remain unprepared. While entrepreneurs expect their accountants to handle everything, a significant portion of the new administrative burden, including documentation preparation, now falls directly on business owners.
06
The first change to payroll calculation in a long time requires employers to collect specific statements from 250,000 employees who work for two or more companies. What appears to be a simplification adds a layer of manual administrative complexity for employers, turning the accountant's job into a data collection exercise from third parties.
07
The abolition of the local surtax means over 500 local governments must each set new income tax rates, requiring manual adjustments of coefficients for every employee in every business. A seemingly minor policy change creates an enormous, manual administrative burden across the entire economy, yielding a negligible net gain of around seven euros for most employees.
08
Despite e-consultations, professional accounting bodies saw over 300 objections to the new contributions rulebook largely ignored, contrasting sharply with the successful, professionally-guided euro introduction. When expert input is bypassed in legislative drafting, the result is often a flawed, complex system that generates widespread administrative problems rather than solving them.