JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ. Perception of Accountants and Accounting Profession in two Countries Different Terms of Economy and Culture. In University of National and World Economy, Sofia. Proceedings of the International Conference on Applied Business and Economics (ICABE 2017). 2017th ed. Sofia: University of National and World Economy, Sofia. p. 150-163. ISBN 978-80-87990-12-4. 2017.
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Basic information
Original name Perception of Accountants and Accounting Profession in two Countries Different Terms of Economy and Culture
Name in Czech Perception of Accountants and Accounting Profession in two Countries Different Terms of Economy and Culture
Authors JINDŘICHOVSKÁ, Irena and Dana KUBÍČKOVÁ.
Edition 2017. vyd. Sofia, Proceedings of the International Conference on Applied Business and Economics (ICABE 2017), p. 150-163, 14 pp. 2017.
Publisher University of National and World Economy, Sofia
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50600 5.6 Political science
Country of publisher Bulgaria
Confidentiality degree is not subject to a state or trade secret
Publication form printed version "print"
Organization unit University of Finance and Administration
ISBN 978-80-87990-12-4
Keywords (in Czech) accounting profession, financial reporting, national environment, cultural differences
Keywords in English accounting profession; financial reporting; national environment; cultural differences
Tags AR 2017-2018, xD2
Tags International impact, Reviewed
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 29/1/2018 10:00.
Abstract
The aim of this study is to indicate the perception in the role of accountants and accounting profession in different national environments in particular in the Czech Republic and China. We suggest that the features of continental accounting system and its historical development are the reasons behind the specific features of accounting and accounting profession in the Czech Republic. At this juncture the main role of company accountants is assumed to be the tax calculation and tax optimization. On the other hand economic system, its development, cultural and historical conditions of the Peoples Republic of China (PRC) suggest different recourse. Here we assume that transformation of Chinese economic system to market principles and implementation of IFRS could cause changes in recognized accounting principles and country’s accounting profession and it could impact the economic system as a whole. Here can be seen many similar elements in both the national economies. In our study we want to verify if there are any differences in perception of accounting and accounting profession in Chinese companies in comparison to the Czech Republic. To assemble the opinions of respondents we use the questionnaire survey method. To evaluate the results of the investigation we use the statistical tests of correlation and F-test to test for the differences between the two sets of responses. Our results confirmed validity of our hypothesis of existence of different opinions depending on nationality of respondents. We found that there are differences in both opinions on the role of accountants in business and in position to selected business problems. Although the findings have several limitations, we can sum up that there exist some significant differences depending on the different national environment in the two countries.
Abstract (in Czech)
The aim of this study is to indicate the perception in the role of accountants and accounting profession in different national environments in particular in the Czech Republic and China. We suggest that the features of continental accounting system and its historical development are the reasons behind the specific features of accounting and accounting profession in the Czech Republic. At this juncture the main role of company accountants is assumed to be the tax calculation and tax optimization. On the other hand economic system, its development, cultural and historical conditions of the Peoples Republic of China (PRC) suggest different recourse. Here we assume that transformation of Chinese economic system to market principles and implementation of IFRS could cause changes in recognized accounting principles and country’s accounting profession and it could impact the economic system as a whole. Here can be seen many similar elements in both the national economies. In our study we want to verify if there are any differences in perception of accounting and accounting profession in Chinese companies in comparison to the Czech Republic. To assemble the opinions of respondents we use the questionnaire survey method. To evaluate the results of the investigation we use the statistical tests of correlation and F-test to test for the differences between the two sets of responses. Our results confirmed validity of our hypothesis of existence of different opinions depending on nationality of respondents. We found that there are differences in both opinions on the role of accountants in business and in position to selected business problems. Although the findings have several limitations, we can sum up that there exist some significant differences depending on the different national environment in the two countries.
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