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Evaluation of Knowledge in Accounting of Regional Economic University Students

In: Advances in Longitudinal Data Methods in Applied Economic Research

Author

Listed:
  • Ivana Koštuříková

    (School of Business Administration in Karviná, Silesian University in Opava)

  • Markéta Šeligová

    (School of Business Administration in Karviná, Silesian University in Opava)

Abstract

At present, education is considered not only as an integral part of everyone’s life but also as an important element of their personal development. Therefore, most young people in developed countries seek to acquire professional knowledge by graduating from university. The aim of this paper is to present the results of the research focused on the basic knowledge of accounting issues of regional economic university students and their dependence on aspects of university education. Research shows that almost one-third of students achieved very good knowledge and 43% of students showed good accounting skills. Only 9% of students had insufficient knowledge of accounting issues. Using the Kruskal–Wallis test, the dependence of the accounting knowledge of SBA students on aspects of university study was researched. Dependence on two aspects, the study field and students’ work experience, has been demonstrated. This was confirmed by Pearson’s Chi-square test. The intensity of dependence was then researched using Pearson contingency coefficient. Based on the resulting values, it was possible to conclude that this is not a close dependence.

Suggested Citation

  • Ivana Koštuříková & Markéta Šeligová, 2021. "Evaluation of Knowledge in Accounting of Regional Economic University Students," Springer Proceedings in Business and Economics, in: Nicholas Tsounis & Aspasia Vlachvei (ed.), Advances in Longitudinal Data Methods in Applied Economic Research, pages 199-209, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-63970-9_15
    DOI: 10.1007/978-3-030-63970-9_15
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    More about this item

    Keywords

    Education; University studies; Work experience; Kruskal; Wallis test; Pearson Chi-square test; Pearson coefficient;
    All these keywords.

    JEL classification:

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

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