Podrobný výpis o publikaci

Idea: Institutional legitimacy is a suitable theoretical framework for research in the social sciences and is also frequently used in accounting research. Data and Tools: In this research we perform an analysis of the responses of representatives of the Czech accounting profession to the issues of new requirements on the accounting profession and current issues caused by the recent pandemic. The research is structured according to the three levels of legitimacy theory identified by Suchman, 1995, and DiMaggio and Powel, 2000. What’s new: We assessed the features concerning normative and mimetic isomorphism that are relevant in Czech conditions because of its particular cultural aspects and historical development. Contribution: The Czech accounting profession, despite having important economic reasons to use the accounting information embedded in financial statements productively for effectively running companies, often concentrates on tax minimization pursuing the requirements of its clients. Nevertheless, an important change in the perception of the accounting profession's role in society has been initiated by COVID-19. Limitations and further research: Our findings may be distorted because of the small size of our sample and because of the conditions in which the research has been conducted, even though we have tried to use the information constructively and avoid misinterpretations. Further exploration is needed. Idea: Institutional legitimacy is a suitable theoretical framework for research in the social sciences and is also frequently used in accounting research. Data and Tools: In this research we perform an analysis of the responses of representatives of the Czech accounting profession to the issues of new requirements on the accounting profession and current issues caused by the recent pandemic. The research is structured according to the three levels of legitimacy theory identified by Suchman, 1995, and DiMaggio and Powel, 2000. What’s new: We assessed the features concerning normative and mimetic isomorphism that are relevant in Czech conditions because of its particular cultural aspects and historical development. Contribution: The Czech accounting profession, despite having important economic reasons to use the accounting information embedded in financial statements productively for effectively running companies, often concentrates on tax minimization pursuing the requirements of its clients. Nevertheless, an important change in the perception of the accounting profession's role in society has been initiated by COVID-19. Limitations and further research: Our findings may be distorted because of the small size of our sample and because of the conditions in which the research has been conducted, even though we have tried to use the information constructively and avoid misinterpretations. Further exploration is needed.