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To the Position of the Accounting Profession in the Czech Republic

Identifikátory výsledku

  • Kód výsledku v IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F20%3AN0000078" target="_blank" >RIV/26482789:_____/20:N0000078 - isvavai.cz</a>

  • Nalezeny alternativní kódy

    RIV/04274644:_____/20:#0000729

  • Výsledek na webu

    <a href="https://www.mup.cz/data/files/IFRS2020-sbornik.pdf" target="_blank" >https://www.mup.cz/data/files/IFRS2020-sbornik.pdf</a>

  • DOI - Digital Object Identifier

Alternativní jazyky

  • Jazyk výsledku

    angličtina

  • Název v původním jazyce

    To the Position of the Accounting Profession in the Czech Republic

  • Popis výsledku v původním jazyce

    In this paper we enquired representatives of profession about how does the accounting practice react to changes brought by new technology and how does the accounting education adopt to needs of practice. We investigate their opinion on accounting profession and importance of the role of accountant and change of accounting profession. Qualification requirements are reinforced by the changes that are currently taking place. These changes come mainly with Industry 4.0, which reopens the issue of training and qualification of accountants. This study has a qualitative nature. In this research, we have used semi-structured interviews with the main representatives of accounting profession -accountants, tax advisors, auditing firms, representatives of accounting union, providers of software for accounting practice and representatives from the ministry of finance Czech Republic. The structure of accounting activities is changing: the share of simple, not yet automated operations will be reduced in favour of operating data processing software and more qualified operations. Closer connection of the performance of the accounting profession with to the performance of other managerial functions takes place. So what: Accounting profession in the Czech Republic is not formally regulated,but there are expert accounting exams on various levels for accounting professionals, auditors and tax advisors. Furthermore, bigger industrial firms or specialized accounting and auditing firms require that their accountants actually have some accountingqualification either from the Czech Republic (accounting expert) or some international exams like ACCA, ACA, CIMA or similar.

  • Název v anglickém jazyce

    To the Position of the Accounting Profession in the Czech Republic

  • Popis výsledku anglicky

    In this paper we enquired representatives of profession about how does the accounting practice react to changes brought by new technology and how does the accounting education adopt to needs of practice. We investigate their opinion on accounting profession and importance of the role of accountant and change of accounting profession. Qualification requirements are reinforced by the changes that are currently taking place. These changes come mainly with Industry 4.0, which reopens the issue of training and qualification of accountants. This study has a qualitative nature. In this research, we have used semi-structured interviews with the main representatives of accounting profession -accountants, tax advisors, auditing firms, representatives of accounting union, providers of software for accounting practice and representatives from the ministry of finance Czech Republic. The structure of accounting activities is changing: the share of simple, not yet automated operations will be reduced in favour of operating data processing software and more qualified operations. Closer connection of the performance of the accounting profession with to the performance of other managerial functions takes place. So what: Accounting profession in the Czech Republic is not formally regulated,but there are expert accounting exams on various levels for accounting professionals, auditors and tax advisors. Furthermore, bigger industrial firms or specialized accounting and auditing firms require that their accountants actually have some accountingqualification either from the Czech Republic (accounting expert) or some international exams like ACCA, ACA, CIMA or similar.

Klasifikace

  • Druh

    D - Stať ve sborníku

  • CEP obor

  • OECD FORD obor

    50205 - Accounting

Návaznosti výsledku

  • Projekt

  • Návaznosti

    I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Ostatní

  • Rok uplatnění

    2020

  • 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

    Conference Proceedings 8th International Scientific Conference IFRS: GLOBAL RULES &amp; LOCAL USE- BEYOND THE NUMBERS

  • ISBN

    978-80-7638-015-8

  • ISSN

  • e-ISSN

  • Počet stran výsledku

    9

  • Strana od-do

    352-360

  • Název nakladatele

    Metropolitan University Prague Press &amp; Anglo-American University

  • Místo vydání

    Praha

  • Místo konání akce

    Praha

  • Datum konání akce

    8. 10. 2020

  • Typ akce podle státní příslušnosti

    WRD - Celosvětová akce

  • Kód UT WoS článku

    000668335000026