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@article{34187, author = {Blechová, Beata and Koštuříková, Ivana and Šeligová, Markéta}, article_location = {Karviná}, article_number = {3}, keywords = {accountatn profession; enterpreneurial risk; Pearson coefficient; Pearsons chi-quadrate test; qualifications of professional accountants; questionnaire survey; university studies}, language = {cze}, issn = {1212-415X}, journal = {Acta academica karviniensia}, title = {Vnímání účetní profese v České republice}, url = {https://aak.slu.cz/magno/aak/2019/mn3.php}, volume = {XIX}, year = {2019} }
TY - JOUR ID - 34187 AU - Blechová, Beata - Koštuříková, Ivana - Šeligová, Markéta PY - 2019 TI - Vnímání účetní profese v České republice JF - Acta academica karviniensia VL - XIX IS - 3 SP - 19-30 EP - 19-30 SN - 1212415X KW - accountatn profession KW - enterpreneurial risk KW - Pearson coefficient KW - Pearsons chi-quadrate test KW - qualifications of professional accountants KW - questionnaire survey KW - university studies UR - https://aak.slu.cz/magno/aak/2019/mn3.php L2 - https://aak.slu.cz/magno/aak/2019/mn3.php N2 - 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. ER -
BLECHOVÁ, Beata, Ivana KOŠTUŘÍKOVÁ a Markéta ŠELIGOVÁ. Vnímání účetní profese v České republice. \textit{Acta academica karviniensia}. Karviná, XIX, č.~3, s.~19-30. ISSN~1212-415X. 2019.
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