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Accounting profession by the view of School of Business Administration students

Author

Listed:
  • Ivana Koštuříková

    (Department of Finance and Accounting, School of Business Administration, Silesian University)

  • Markéta Šeligová

    (Department of Finance and Accounting, School of Business Administration, Silesian University)

  • Beáta Blechová

    (Department of Finance and Accounting, School of Business Administration, Silesian University)

Abstract

With the growing importance of accounting information for the accounting entity's management in connection with its financial decision-making, the role of a quality professional accountant is growing. The aim of the article is to evaluate the view of the students of the economic university at the accounting profession in the Czech Republic. It was determined by a questionnaire survey how students of both full-time and combined forms of study at the School of Business Administration perceive the accounting profession in the Czech Republic. Based on the acquired nominal data, the dependence of the perceptions of the accountant profession to form, degree and field of study was examined using the Pearson chi-quadrate test in the contingency table. In addition, the intensity of this dependence was examined using the Pearson coefficient of contingency. It was found that the perception of entrepreneurial risk associated with the selection of a professional accountant does not depend on the form of university studies. On the other hand, it has been shown that the form of university studies influences the perception whether the level of qualifications of professional accountants is reflected in their salary assessment and whether the impact of the economic decline of past years has increased the importance of professional accountants for entrepreneurs. The results also showed that the perception of the accounting profession in the Czech Republic is independent on the degree of university studies.

Suggested Citation

  • Ivana Koštuříková & Markéta Šeligová & Beáta Blechová, 2019. "Accounting profession by the view of School of Business Administration students," Working Papers 0066, Silesian University, School of Business Administration.
    • Handle: RePEc:opa:wpaper:0066
    as

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    References listed on IDEAS

    as
    1. Marioara Avram & Mihaela Dutescu & Liliana Puican, 2011. "The Importance Of Accounting Information Quality In The Performance Of Statutory Audit," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 3(39), pages 50-55.
    2. 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)

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    More about this item

    Keywords

    accountant profession; university studies; questionnaire survey; Pearson´s chi-quadrate test; Pearson contingency coefficient; qualifications of professional accountants; entrepreneurial risk;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M59 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Personnel Economics - - - Other

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