IDEAS home Printed from https://ideas.repec.org/a/prg/jnlefa/v2021y2021i1id247p25-44.html
   My bibliography  Save this article

Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants

Author

Listed:
  • Markéta Šeligová
  • Ivana Koštuříková

Abstract

The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of Business Administration in Karviná (SBA) in the Czech Republic and verify the existence of dependence of their knowledge on gender, secondary education, aspects of their university studies, and last but not least, on their work experience. Furthermore, the research aims to find out how these students perceive the importance of the qualification level of professional accountants. In order to achieve the objective of the article, a questionnaire survey was used. On the basis of the acquired nominal data, the non-parametric Kruskal-Wallis test was used to answer the first research question concerning the impact of aspects of the university study on the level of student accounting knowledge. As part of the research, 1,035 students were contacted and 709 respondents have completed the questionnaire. The perceptions of the accountant profession were examined using the Pearson's chi-square test and the Pearson´s coefficient of contingency. It can be concluded from the results that the form of study and the degree of study have no influence on the level of students' knowledge. In the field of study, on the other hand, the dependence of accounting knowledge of students on this aspect has already been proved. The work experience of students was most markedly reflected in the students' accounting knowledge.

Suggested Citation

  • Markéta Šeligová & Ivana Koštuříková, 2021. "Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2021(1), pages 25-44.
    • Handle: RePEc:prg:jnlefa:v:2021:y:2021:i:1:id:247:p:25-44
    DOI: 10.18267/j.efaj.247
    as

    Download full text from publisher

    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.247.html
    Download Restriction: free of charge
    File URL: http://efaj.vse.cz/doi/10.18267/j.efaj.247.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.18267/j.efaj.247?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Boccanfuso, Dorothée & Larouche, Alexandre & Trandafir, Mircea, 2015. "Quality of Higher Education and the Labor Market in Developing Countries: Evidence from an Education Reform in Senegal," World Development, Elsevier, vol. 74(C), pages 412-424.
    2. Riddell, W. Craig & Song, Xueda, 2011. "The impact of education on unemployment incidence and re-employment success: Evidence from the U.S. labour market," Labour Economics, Elsevier, vol. 18(4), pages 453-463, August.
    3. Yilmaz Guney, 2009. "Exogenous and Endogenous Factors Influencing Students' Performance in Undergraduate Accounting Modules," Accounting Education, Taylor & Francis Journals, vol. 18(1), pages 51-73.
    4. Lin Mei Tan & Fawzi Laswad, 2015. "Academic Performance in Introductory Accounting: Do Learning Styles Matter?," Accounting Education, Taylor & Francis Journals, vol. 24(5), pages 383-402, October.
    5. Suddaby, Roy & Gendron, Yves & Lam, Helen, 2009. "The organizational context of professionalism in accounting," Accounting, Organizations and Society, Elsevier, vol. 34(3-4), pages 409-427, April.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Daniel Ştefan Armeanu & Georgeta Vintilă & Ştefan Cristian Gherghina, 2017. "Empirical Study towards the Drivers of Sustainable Economic Growth in EU-28 Countries," Sustainability, MDPI, vol. 10(1), pages 1-22, December.
    2. Darius Fatemi & John Hasseldine & Peggy Hite, 2020. "The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice," Journal of Business Ethics, Springer, vol. 164(1), pages 133-149, June.
    3. Donna Bobek & Amy Hageman & Robin Radtke, 2015. "The Influence of Roles and Organizational Fit on Accounting Professionals’ Perceptions of their Firms’ Ethical Environment," Journal of Business Ethics, Springer, vol. 126(1), pages 125-141, January.
    4. Fabrizio Pompei & Ekaterina Selezneva, 2015. "Education Mismatch, Human Capital and Labour Status of Young People across European Union Countries," Working Papers 347, Leibniz Institut für Ost- und Südosteuropaforschung (Institute for East and Southeast European Studies).
    5. Jochimsen Beate & Raffer Christian, 2018. "Herausforderungen bei der Messung von Wohlfahrt," Zeitschrift für Wirtschaftspolitik, De Gruyter, vol. 67(1), pages 63-100, May.
    6. Nooripoor, Mehdi & Sharifi, Zeinab, 2020. "Assessment of the Quality of Academic Services at Yasouj University: Application of SERVQUAL Model," International Journal of Agricultural Management and Development (IJAMAD), Iranian Association of Agricultural Economics, vol. 10(4), December.
    7. Callaway, Brantly & Li, Tong & Oka, Tatsushi, 2018. "Quantile treatment effects in difference in differences models under dependence restrictions and with only two time periods," Journal of Econometrics, Elsevier, vol. 206(2), pages 395-413.
    8. Riddell, W. Craig, 2011. "Unemployment Compensation and Adjustment Assistance for Displaced Workers: Policy Options for Canada," CLSSRN working papers clsrn_admin-2011-31, Vancouver School of Economics, revised 22 Dec 2011.
    9. Bacalhau, Priscilla & Mattos, Enlinson & Ponczek, Vladimir Pinheiro, 2019. "College quality signaling and individual performance: effects on labor market outcomes after graduation," Textos para discussão 502, FGV EESP - Escola de Economia de São Paulo, Fundação Getulio Vargas (Brazil).
    10. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    11. Lucia Bosakova & Andrea Madarasova Geckova & Jitse P. van Dijk & Sijmen A. Reijneveld, 2019. "Increased Employment for Segregated Roma May Improve Their Health: Outcomes of a Public–Private Partnership Project," IJERPH, MDPI, vol. 16(16), pages 1-14, August.
    12. H. Xavier Jara & Katrin Gasior & Mattia Makovec, 2020. "Work Incentives at the Extensive and Intensive Margin in Europe: The Role of Taxes, Benefits and Population Characteristics," Social Indicators Research: An International and Interdisciplinary Journal for Quality-of-Life Measurement, Springer, vol. 152(2), pages 705-778, November.
    13. Morales, Marina, 2018. "Can the composition of the family during adolescence influence their future unemployment situation? Evidence for Spain," MPRA Paper 86770, University Library of Munich, Germany.
    14. Kenneth Owusu Ansah & Nutifafa Eugene Yaw Dey & Abigail Esinam Adade & Pascal Agbadi, 2022. "Determinants of life satisfaction among Ghanaians aged 15 to 49 years: A further analysis of the 2017/2018 Multiple Cluster Indicator Survey," PLOS ONE, Public Library of Science, vol. 17(1), pages 1-18, January.
    15. AnnMarie Bennett & Breda Murphy, 2017. "The Tax Profession: Tax Avoidance and the Public Interest," Economics Department Working Paper Series n286-17.pdf, Department of Economics, National University of Ireland - Maynooth.
    16. Marinescu, Ioana, 2017. "The general equilibrium impacts of unemployment insurance: Evidence from a large online job board," Journal of Public Economics, Elsevier, vol. 150(C), pages 14-29.
    17. Abdul-Baki, Zayyad & Uthman, Ahmad B. & Kasum, Abubakar S., 2021. "The role of accounting and accountants in the oil subsidy corruption scandal in Nigeria," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 78(C).
    18. Richard J. Cebula, 2019. "Labor market freedom and geographic differentials in the percentage unemployment rate in the U.S," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(4), pages 828-840, October.
    19. Jeff Everett & Constance Friesen & Dean Neu & Abu Shiraz Rahaman, 2018. "We Have Never Been Secular: Religious Identities, Duties, and Ethics in Audit Practice," Journal of Business Ethics, Springer, vol. 153(4), pages 1121-1142, December.
    20. Gabriel Bratucu & Alexandra Palade (Zamfirache) & Anca Madar & Nicoleta Andreea Neacsu, 2017. "Competition on the University Educational Services Market in Romania and the Protection of Students’ Rights and Interests," The AMFITEATRU ECONOMIC journal, Academy of Economic Studies - Bucharest, Romania, vol. 19(45), pages 414-414, May.

    More about this item

    Keywords

    Accountant profession; Accounting; education; Kruskal-Wallis test; Pearson Chi-square test; Pearson coefficient; University studies; Work experience;
    All these keywords.

    JEL classification:

    • A10 - General Economics and Teaching - - General Economics - - - General
    • I21 - Health, Education, and Welfare - - Education - - - Analysis of Education
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:prg:jnlefa:v:2021:y:2021:i:1:id:247:p:25-44. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Stanislav Vojir (email available below). General contact details of provider: https://edirc.repec.org/data/uevsecz.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.