Human resources represent a living factor of the organization, which with their skills, abilities, knowledge and persistence can contribute to the best possible development of the company and the achievement of its goals. They need to understand the needs of the organization and ensure that those needs are met Recruitment is a huge and expensive undertaking; the right candidate can revitalize an entire organization, but the wrong candidate can disrupt the business. As part of this final paper, human resources in accounting are presented, with a special analysis of the labor market in the accounting sector. The thesis notes that, on a global level, the labor market in the accounting sector is on the rise. When it comes to the Republic of Croatia, there is a lack of specific data for the accounting sector, so the data is presented more broadly, within the scope of industry. However, according to the data of the Croatian Employment Service, one can notice a relatively small number of people in this sector who are currently unemployed, which indicates that this occupation is in demand on the labor market in the Republic of Croatia.