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Evaluation of the Students' Business School Educational Results in Relation to Study of the IFRS: Empirical study
[Hodnocení výsledků vzdělávání žáků obchodních akademií ve vztahu ke studiu IFRS: empirická studie]

Author

Listed:
  • Kateřina Berková

Abstract

This paper informs about the results of empirical verification of the students´ pilot business schools groundwork for the study of the IFRS. This paper presents references of implementation IFRS into the subject Accounting at the secondary business schools depending on the requirement of the frame educational program. Base on the empirical research was found that for present there are not any assumptions for students´ understanding of the curriculum IFRS, which must be implemented into the curriculum of the secondary business schools. This paper has been focused on the recommendation for the quality of the permeability of the secondary education with the tertiary education (Faculty of Finance and Accounting, University of Economics, Prague) with a view to education IFRS and the development of the students´ economic thinking.

Suggested Citation

  • Kateřina Berková, 2014. "Evaluation of the Students' Business School Educational Results in Relation to Study of the IFRS: Empirical study [Hodnocení výsledků vzdělávání žáků obchodních akademií ve vztahu ke studiu IFRS: e," Český finanční a účetní časopis, Prague University of Economics and Business, vol. 2014(4), pages 133-148.
    • Handle: RePEc:prg:jnlcfu:v:2014:y:2014:i:4:id:429:p:133-148
    DOI: 10.18267/j.cfuc.429
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    Keywords

    Implementation of the IFRS; Business School; Frame Educational Program; Tertiary Education; Implementace IFRS; Obchodní akademie; Rámcový vzdělávací program; Terciární vzdělávání;
    All these keywords.

    JEL classification:

    • A29 - General Economics and Teaching - - Economic Education and Teaching of Economics - - - Other

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