BLECHOVÁ, Beata, Ivana KOŠTUŘÍKOVÁ a Markéta ŠELIGOVÁ. Vnímání účetní profese v České republice. Acta academica karviniensia. Karviná, XIX, č. 3, s. 19-30. ISSN 1212-415X. 2019.
Další formáty:   BibTeX LaTeX RIS
Základní údaje
Originální název Vnímání účetní profese v České republice
Název anglicky Perception of accountant profession in the Czech Republic
Autoři BLECHOVÁ, Beata (203 Česká republika, garant, domácí), Ivana KOŠTUŘÍKOVÁ (203 Česká republika, domácí) a Markéta ŠELIGOVÁ (203 Česká republika, domácí).
Vydání Acta academica karviniensia, Karviná, 2019, 1212-415X.
Další údaje
Originální jazyk čeština
Typ výsledku Článek v odborném periodiku
Obor 50205 Accounting
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
WWW URL
Kód RIV RIV/47813059:19520/19:A0000073
Organizační jednotka Obchodně podnikatelská fakulta v Karviné
Klíčová slova anglicky accountatn profession; enterpreneurial risk; Pearson coefficient; Pearsons chi-quadrate test; qualifications of professional accountants; questionnaire survey; university studies
Změnil Změnila: Miroslava Snopková, učo 43819. Změněno: 26. 4. 2020 21:24.
Anotace
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.
Anotace 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.
VytisknoutZobrazeno: 29. 3. 2024 07:28