Vnímání účetní profese v České republice
Identifikátory výsledku
Kód výsledku v IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F47813059%3A19520%2F19%3AA0000073" target="_blank" >RIV/47813059:19520/19:A0000073 - isvavai.cz</a>
Výsledek na webu
<a href="https://aak.slu.cz/magno/aak/2019/mn3.php" target="_blank" >https://aak.slu.cz/magno/aak/2019/mn3.php</a>
DOI - Digital Object Identifier
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Alternativní jazyky
Jazyk výsledku
čeština
Název v původním jazyce
Vnímání účetní profese v České republice
Popis výsledku v původním jazyce
The aim of the article is to evaluate the perception of the accountant profession in the Czech Republic by students of full-time and combined study at the School of Business Administration in Karviná. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the perceptions of the accountant profession were examined using Pearsons chi-quadrate test and the Pearsons coefficient of contingency. It can be concluded from the results that the perception of entrepreneurial risk associated with choosing a professional accountant does not depend on the form and field of university studies. On the other hand, the form of university studies influences the perception of whether the level of qualifications of professional accountants is reflected in their salary assessment and whether, due to the economic decline of previous years, the importance of professional accountants for entrepreneurs has increased. It was also found that the perceptions of the accountant profession in the Czech Republic are not dependent on the level of university studies. The results also show that the perception of the impact of the economic downturn over the past years on increasing the importance of professional accountants for entrepreneurs is not dependent on the field of study. The results also showed that the perceptions of accountants in the Czech Republic depend on employment.
Název v anglickém jazyce
Perception of accountant profession in the Czech Republic
Popis výsledku anglicky
The aim of the article is to evaluate the perception of the accountant profession in the Czech Republic by students of full-time and combined study at the School of Business Administration in Karviná. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the perceptions of the accountant profession were examined using Pearsons chi-quadrate test and the Pearsons coefficient of contingency. It can be concluded from the results that the perception of entrepreneurial risk associated with choosing a professional accountant does not depend on the form and field of university studies. On the other hand, the form of university studies influences the perception of whether the level of qualifications of professional accountants is reflected in their salary assessment and whether, due to the economic decline of previous years, the importance of professional accountants for entrepreneurs has increased. It was also found that the perceptions of the accountant profession in the Czech Republic are not dependent on the level of university studies. The results also show that the perception of the impact of the economic downturn over the past years on increasing the importance of professional accountants for entrepreneurs is not dependent on the field of study. The results also showed that the perceptions of accountants in the Czech Republic depend on employment.
Klasifikace
Druh
J<sub>ost</sub> - Ostatní články v recenzovaných periodicích
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
2019
Kód důvěrnosti údajů
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Údaje specifické pro druh výsledku
Název periodika
Acta academica karviniensia
ISSN
1212-415X
e-ISSN
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Svazek periodika
XIX
Číslo periodika v rámci svazku
3
Stát vydavatele periodika
CZ - Česká republika
Počet stran výsledku
12
Strana od-do
19-30
Kód UT WoS článku
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EID výsledku v databázi Scopus
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