Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F71226401%3A_____%2F21%3AN0100575" target="_blank" >RIV/71226401:_____/21:N0100575 - isvavai.cz</a>

Result on the web

<a href="https://www.hrpub.org/download/20210930/UJAF11-12224589.pdf" target="_blank" >https://www.hrpub.org/download/20210930/UJAF11-12224589.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.13189/ujaf.2021.090511" target="_blank" >10.13189/ujaf.2021.090511</a>

Result language

angličtina

Original language name

Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Original language description

The aim of the study is to examine the differences of opinion among students (n = 74) of Czech higher economic education institutions on the requirements of employers for accountants. Data collection was conducted in 2020 using a questionnaire. The data were analysed by Pearson correlation coefficient to look for relations between variables (i.e., gender, type of higher education institution, popularity of accounting, professional interest, quality of school training, importance of competencies). Gender differences and differences between students in terms of type of institution were tested by Mann-Whitney U test. It was found that there is a need to strengthen students&#039; awareness of the requirements of employers in the Czech and international labour market in the field of accounting practice. Gender, type of institution and popularity of the accounting subject have an influence on the perception of the importance of competences for accounting practice. Differences were found at the level of soft skills, namely in the case of effective communication and responsibility. The findings suggest the need to strengthen practical training in terms of time allocation, involvement of experts from the field, internships, as well as the modernization of the curriculum.

Czech name

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Czech description

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Type

J_SC - Article in a specialist periodical, which is included in the SCOPUS database

CEP classification

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OECD FORD branch

50205 - Accounting

Project

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Continuities

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year

2021

Confidentiality

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

Name of the periodical

Universal Journal of Accounting and Finance

ISSN

2331-9720

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

5

Country of publishing house

US - UNITED STATES

Number of pages

10

Pages from-to

1009-1018

UT code for WoS article

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EID of the result in the Scopus database

2-s2.0-85118129404