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

Identifikátory výsledku

  • Kód výsledku v 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>

  • Výsledek na webu

    <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>

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

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

  • Popis výsledku v původním jazyce

    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.

  • Název v anglickém jazyce

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

  • Popis výsledku anglicky

    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.

Klasifikace

  • Druh

    D - Stať ve sborníku

  • CEP obor

  • OECD FORD obor

    50200 - Economics and Business

Návaznosti výsledku

  • Projekt

  • Návaznosti

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Ostatní

  • Rok uplatnění

    2018

  • Kód důvěrnosti údajů

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

Údaje specifické pro druh výsledku

  • Název statě ve sborníku

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

  • ISBN

    9788469794807

  • ISSN

  • e-ISSN

  • Počet stran výsledku

    10

  • Strana od-do

    520-529

  • Název nakladatele

    IATED Academy

  • Místo vydání

    Valencia (Spain)

  • Místo konání akce

    Valencie (Spain)

  • Datum konání akce

    1. 1. 2018

  • Typ akce podle státní příslušnosti

    EUR - Evropská akce

  • Kód UT WoS článku

    000447408800071