EconPapers    
Economics at your fingertips  
 

Perception of Accountants and Accounting Profession in two Countries: Different Terms of Economy and Culture

Irena Jindrichovska and Dana Kubickova

International Journal of Economics & Business Administration (IJEBA), 2016, vol. IV, issue 3, 60-79

Abstract: In this study we analyse the perception in the role of accountants and accounting profession in different national environments - in the Czech Republic and China. We suggest that the features of continental accounting formed the specific characteristics of the Czech accounting, where the main role of accountants is assumed to be the tax calculation and optimization. On the other hand, change of economic system, cultural and historical conditions of the Peoples Republic of China (PRC) suggest different recourse. We assume that transformation of Chinese economic system to market principles could cause changes in recognized accounting principles and practises. Our results confirmed that there exist different opinions on the role of accountants in business and in position to selected business problems depending on nationality of respondents. We can also see some similar elements in both national economies.

Keywords: accounting profession; financial reporting; national environment; cultural differences. (search for similar items in EconPapers)
Date: 2016
References: Add references at CitEc
Citations Track citations by RSS feed

Downloads: (external link)
http://www.ijeba.com/documents/papers/2016_IV_3_5.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ers:ijebaa:v:iv:y:2016:i:2:p:60-79

Access Statistics for this article

More articles in International Journal of Economics & Business Administration (IJEBA) from International Journal of Economics & Business Administration (IJEBA)
Series data maintained by Marios Agiomavritis ().

 
Page updated 2017-10-28
Handle: RePEc:ers:ijebaa:v:iv:y:2016:i:2:p:60-79