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Accounting profession by the view of School of Business Administration students

Ivana Koštuříková (), Markéta Šeligová () and Beáta Blechová ()
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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

No 66, Working Papers from Silesian University, School of Business Administration

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.

Keywords: accountant profession; university studies; questionnaire survey; Pearson´s chi-quadrate test; Pearson contingency coefficient; qualifications of professional accountants; entrepreneurial risk (search for similar items in EconPapers)
JEL-codes: M41 M59 (search for similar items in EconPapers)
New Economics Papers: this item is included in nep-acc
Date: 2019-07-18
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