Perception of accountant profession in the Czech Republic
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F19%3AA0000073" target="_blank" >RIV/47813059:19520/19:A0000073 - isvavai.cz</a>
Result on the web
<a href="https://aak.slu.cz/magno/aak/2019/mn3.php" target="_blank" >https://aak.slu.cz/magno/aak/2019/mn3.php</a>
DOI - Digital Object Identifier
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Alternative languages
Result language
čeština
Original language name
Vnímání účetní profese v České republice
Original language description
The aim of the article is to evaluate the perception of the accountant profession in the Czech Republic by students of full-time and combined study at the School of Business Administration in Karviná. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the perceptions of the accountant profession were examined using Pearsons chi-quadrate test and the Pearsons coefficient of contingency. It can be concluded from the results that the perception of entrepreneurial risk associated with choosing a professional accountant does not depend on the form and field of university studies. On the other hand, the form of university studies influences the perception of whether the level of qualifications of professional accountants is reflected in their salary assessment and whether, due to the economic decline of previous years, the importance of professional accountants for entrepreneurs has increased. It was also found that the perceptions of the accountant profession in the Czech Republic are not dependent on the level of university studies. The results also show that the perception of the impact of the economic downturn over the past years on increasing the importance of professional accountants for entrepreneurs is not dependent on the field of study. The results also showed that the perceptions of accountants in the Czech Republic depend on employment.
Czech name
Vnímání účetní profese v České republice
Czech description
The aim of the article is to evaluate the perception of the accountant profession in the Czech Republic by students of full-time and combined study at the School of Business Administration in Karviná. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the perceptions of the accountant profession were examined using Pearsons chi-quadrate test and the Pearsons coefficient of contingency. It can be concluded from the results that the perception of entrepreneurial risk associated with choosing a professional accountant does not depend on the form and field of university studies. On the other hand, the form of university studies influences the perception of whether the level of qualifications of professional accountants is reflected in their salary assessment and whether, due to the economic decline of previous years, the importance of professional accountants for entrepreneurs has increased. It was also found that the perceptions of the accountant profession in the Czech Republic are not dependent on the level of university studies. The results also show that the perception of the impact of the economic downturn over the past years on increasing the importance of professional accountants for entrepreneurs is not dependent on the field of study. The results also showed that the perceptions of accountants in the Czech Republic depend on employment.
Classification
Type
J<sub>ost</sub> - Miscellaneous article in a specialist periodical
CEP classification
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OECD FORD branch
50205 - Accounting
Result continuities
Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace
Others
Publication year
2019
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
Acta academica karviniensia
ISSN
1212-415X
e-ISSN
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Volume of the periodical
XIX
Issue of the periodical within the volume
3
Country of publishing house
CZ - CZECH REPUBLIC
Number of pages
12
Pages from-to
19-30
UT code for WoS article
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EID of the result in the Scopus database
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