Current Changes of the Accounting Profession

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F22%3A10152639" target="_blank" >RIV/26482789:_____/22:10152639 - isvavai.cz</a>

Výsledek na webu

<a href="https://msed.vse.cz/msed_2022/article/579-Jindrichovska-Irena-paper.pdf" target="_blank" >https://msed.vse.cz/msed_2022/article/579-Jindrichovska-Irena-paper.pdf</a>

DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Current Changes of the Accounting Profession

Popis výsledku v původním jazyce

Although the accounting profession is not centrally regulated in the Czech Republic, several important institutional bodies perform regulatory and educational roles. These institutions also conduct professional examinations on various levels of accounting expertise. In this research paper, we learn from the opinions of accounting professionals, auditors, consultants and tax advisors as well as from the reflections of representatives of accounting associations on how the profession is adapting to current societal changes brought about by new technology and changes in society. To achieve this aim, we carried out semi-structured interviews with current representatives of the accounting profession in the Czech Republic. The need to rapidly adapt to new technological challenges, as well as apply new concepts are some of the key challenges for the accounting profession. According to previous findings, modern technology and digitization assist with data collection but do not simplify the analytical process, interpretation, and implications of empirical findings. In this vein, it is often claimed that new technology is used in an old manner and thus it is not bringing about the expected effect of its innovation. Furthermore, the frequently highlighted digitalization can also ease the misuse of data, and this is yet another chapter that needs to be explored in future research.

Název v anglickém jazyce

Current Changes of the Accounting Profession

Popis výsledku anglicky

Although the accounting profession is not centrally regulated in the Czech Republic, several important institutional bodies perform regulatory and educational roles. These institutions also conduct professional examinations on various levels of accounting expertise. In this research paper, we learn from the opinions of accounting professionals, auditors, consultants and tax advisors as well as from the reflections of representatives of accounting associations on how the profession is adapting to current societal changes brought about by new technology and changes in society. To achieve this aim, we carried out semi-structured interviews with current representatives of the accounting profession in the Czech Republic. The need to rapidly adapt to new technological challenges, as well as apply new concepts are some of the key challenges for the accounting profession. According to previous findings, modern technology and digitization assist with data collection but do not simplify the analytical process, interpretation, and implications of empirical findings. In this vein, it is often claimed that new technology is used in an old manner and thus it is not bringing about the expected effect of its innovation. Furthermore, the frequently highlighted digitalization can also ease the misuse of data, and this is yet another chapter that needs to be explored in future research.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50205 - Accounting

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2022

Kód důvěrnosti údajů

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

Název statě ve sborníku

The 16th International Days of Statistics and Economics, Conference Proceedings

ISBN

978-80-87990-29-2

ISSN

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e-ISSN

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Počet stran výsledku

11

Strana od-do

176-186

Název nakladatele

VŠE

Místo vydání

Praha

Místo konání akce

Praha

Datum konání akce

8. 10. 2022

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

001235750900018