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”

Perception of Accountants and Accounting Profession in two Countries: Different Terms of Economy and Culture

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F68407700%3A21630%2F16%3A00320167" target="_blank" >RIV/68407700:21630/16:00320167 - isvavai.cz</a>

  • Result on the web

  • DOI - Digital Object Identifier

Alternative languages

  • Result language

    angličtina

  • Original language name

    Perception of Accountants and Accounting Profession in two Countries: Different Terms of Economy and Culture

  • Original language description

    In this study we analyse the perception in the role of accountants and accounting profession in different national environments - in the Czech Republic and China. We suggest that the features of continental accounting formed the specific characteristics of the Czech accounting, where the main role of accountants is assumed to be the tax calculation and optimization. On the other hand, change of economic system, cultural and historical conditions of the Peoples Republic of China (PRC) suggest different recourse. We assume that transformation of Chinese economic system to market principles could cause changes in recognized accounting principles and practises. Our results confirmed that there exist different opinions on the role of accountants in business and in position to selected business problems depending on nationality of respondents. We can also see some similar elements in both national economies.

  • Czech name

  • Czech description

Classification

  • Type

    O - Miscellaneous

  • CEP classification

  • OECD FORD branch

    50205 - Accounting

Result continuities

  • Project

  • Continuities

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Others

  • Publication year

    2016

  • Confidentiality

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