The report, by recruitment consultant Hays Montrose, was launched at the Chartered Institute of Public Finance and Accountancy conference on Wednesday.
A third of the 30 departments surveyed said management accountants were hardest to recruit, followed by qualified accountants and clerical accounting staff.
Council respondents feared an ageing workforce would make it difficult to attract young recruits.
Many said generous pension schemes were the main benefit of a public sector job.
However, flexitime and generous salaries and holiday entitlements were deemed more likely to attract younger staff.
The Space FM tool allows organisations to measure themselves against 42 statements on leadership, personnel issues and performance.
Source
Housing Today
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