Comparative analysis of different types of employment from accounting and legal perspectives

Globalization and the trends of the modern economy have significantly affected all aspects of society, particularly employment. The goal of every state is to have employment at the highest possible level, and accordingly, various forms of employment have been enabled. The non-standard forms of employment relationships that are becoming increasingly frequent modify the traditional employment relationship to a great extent and enable the creation of working conditions according to market conditions. In order to implement fair and correct work practices, it is important that employees and employers know their rights and obligations, which directly depend on the form of employment engagement. The goal of the research is to analyze the characteristics of different types of employment, observing different employment contracts, as well as to examine the attitudes of employers toward whether the type of employment affects business results. The comparison of different employment methods was carried out on the basis of a survey of employers from the region of South Serbia via a Google questionnaire regarding their attitudes, perceptions, and experience during different types of hiring of workers.