All

What are you looking for?

All
Projects
Results
Organizations

Quick search

  • Projects supported by TA ČR
  • Excellent projects
  • Projects with the highest public support
  • Current projects

Smart search

  • That is how I find a specific +word
  • That is how I leave the -word out of the results
  • “That is how I can find the whole phrase”

The Financial Reporting and its Perception in Different National Environments: the Case of the Czech Republic and China Republic

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F04274644%3A_____%2F18%3A%230000360" target="_blank" >RIV/04274644:_____/18:#0000360 - isvavai.cz</a>

  • Result on the web

    <a href="https://library.iated.org/view/KUBICKOVA2018FIN" target="_blank" >https://library.iated.org/view/KUBICKOVA2018FIN</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.21125/inted.2018" target="_blank" >10.21125/inted.2018</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    The Financial Reporting and its Perception in Different National Environments: the Case of the Czech Republic and China Republic

  • Original language description

    The purpose of our research is to reveal if there are any differences in the perception of the role of accountants and accounting information in the different economic and cultural environments. The continental type of the accounting system and its role as well as the position of accounting profession have their historical roots and were formed under the condition of European historical, social and economic environment. The economic development in the Asian countries, although in recent decades it acquires a global character, has its own characteristics which arose from the different cultural, social and historical environment. These roots are reflected in the different views on the various aspects of the financial reporting, inter alia in the approaches to deal with situations as a part of the financial reporting. In the last two-three decades China economy has been one of the fastest growing economies. The process of transformation of the economic system to the market principles including implementation of IFRS has been started and it could cause the changes in the thinking and approaches in the many areas of economic life. To find out if there are any differences in the views and attitudes to the solution of selected situations as a part of accounting profession and financial reporting has become an impetus for our research. We use the method of questionnaire survey which included questions of different forms. The respondents were two groups of the university first year students, first one from the China Republic and the second one from the Czech Republic. Both groups included students at the beginning of their university studies, having passed mostly the comprehensive secondary school, coming from larger cities and lower and middle classes. The results confirmed our hypothesis that there are some differences in the students' opinions depending on the nationality. We found that there are differences both in the opinions on the role of accountants in business management and on the role of financial reporting information as well as in the attitudes to the solution of selected accounting situations. These findings have many limitations, but they can be considered as the first pre-research phase, which could become the basis for further, more extensive and deeper research, the results of which can contribute to the vocational education for accounting profession.

  • Czech name

  • Czech description

Classification

  • Type

    D - Article in proceedings

  • CEP classification

  • OECD FORD branch

    50200 - Economics and Business

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2018

  • Confidentiality

    S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Data specific for result type

  • Article name in the collection

    proceedings of the 12th International Technology, Education and Development Conference “INTED 2018”

  • ISBN

    9788469794807

  • ISSN

  • e-ISSN

  • Number of pages

    10

  • Pages from-to

    520-529

  • Publisher name

    IATED Academy

  • Place of publication

    Valencia (Spain)

  • Event location

    Valencie (Spain)

  • Event date

    Jan 1, 2018

  • Type of event by nationality

    EUR - Evropská akce

  • UT code for WoS article

    000447408800071