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
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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
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OECD FORD obor
50205 - Accounting
Návaznosti výsledku
Projekt
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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 & LOCAL USE- BEYOND THE NUMBERS
ISBN
978-80-7638-015-8
ISSN
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e-ISSN
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Počet stran výsledku
9
Strana od-do
352-360
Název nakladatele
Metropolitan University Prague Press & 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