Acta academica karviniensia 2019, 19(3):19-30 | DOI: 10.25142/aak.2019.017

Vnímání účetní profese v České republice

Beáta Blechová, Ivana Koštuříková, Markéta Šeligová

Slezská univerzita, Obchodně podnikatelská fakulta, Univerzitní nám. 1934/3,733 40 Karviná

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 Pearson's chi-quadrate test and the Pearson´s 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.

Klíčová slova: accountatn profession, enterpreneurial risk, Pearson coefficient, Pearson´s chi-quadrate test, qualifications of professional accountants, questionnaire survey, university studies.

JEL classification: M4, M40, M41

Vloženo: 12. listopad 2018; Revidováno: 21. listopad 2018; Přijato: 30. říjen 2019; Zveřejněno: 29. listopad 2019  Zobrazit citaci