Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F71226401%3A_____%2F21%3AN0100575" target="_blank" >RIV/71226401:_____/21:N0100575 - isvavai.cz</a>

Výsledek na webu

<a href="https://www.hrpub.org/download/20210930/UJAF11-12224589.pdf" target="_blank" >https://www.hrpub.org/download/20210930/UJAF11-12224589.pdf</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.13189/ujaf.2021.090511" target="_blank" >10.13189/ujaf.2021.090511</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Popis výsledku v původním jazyce

The aim of the study is to examine the differences of opinion among students (n = 74) of Czech higher economic education institutions on the requirements of employers for accountants. Data collection was conducted in 2020 using a questionnaire. The data were analysed by Pearson correlation coefficient to look for relations between variables (i.e., gender, type of higher education institution, popularity of accounting, professional interest, quality of school training, importance of competencies). Gender differences and differences between students in terms of type of institution were tested by Mann-Whitney U test. It was found that there is a need to strengthen students&#039; awareness of the requirements of employers in the Czech and international labour market in the field of accounting practice. Gender, type of institution and popularity of the accounting subject have an influence on the perception of the importance of competences for accounting practice. Differences were found at the level of soft skills, namely in the case of effective communication and responsibility. The findings suggest the need to strengthen practical training in terms of time allocation, involvement of experts from the field, internships, as well as the modernization of the curriculum.

Název v anglickém jazyce

Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Popis výsledku anglicky

The aim of the study is to examine the differences of opinion among students (n = 74) of Czech higher economic education institutions on the requirements of employers for accountants. Data collection was conducted in 2020 using a questionnaire. The data were analysed by Pearson correlation coefficient to look for relations between variables (i.e., gender, type of higher education institution, popularity of accounting, professional interest, quality of school training, importance of competencies). Gender differences and differences between students in terms of type of institution were tested by Mann-Whitney U test. It was found that there is a need to strengthen students&#039; awareness of the requirements of employers in the Czech and international labour market in the field of accounting practice. Gender, type of institution and popularity of the accounting subject have an influence on the perception of the importance of competences for accounting practice. Differences were found at the level of soft skills, namely in the case of effective communication and responsibility. The findings suggest the need to strengthen practical training in terms of time allocation, involvement of experts from the field, internships, as well as the modernization of the curriculum.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50205 - Accounting

Projekt

—

Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Universal Journal of Accounting and Finance

ISSN

2331-9720

e-ISSN

—

Svazek periodika

9

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

US - Spojené státy americké

Počet stran výsledku

10

Strana od-do

1009-1018

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85118129404