KUBÍČKOVÁ, Dana a Irena JINDŘICHOVSKÁ. Perception of Accountants and Accounting Profession in two Countries: Different Terms Economy and Culture. International Journal of Economics and Business Administration. Řecko: International Strategic Management Association, 2016, IV, č. 3, s. 60-79, 19 s. ISSN 2241-4754.
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Základní údaje
Originální název Perception of Accountants and Accounting Profession in two Countries: Different Terms Economy and Culture.
Název česky Perception of Accountants and Accounting Profession in two Countries: Different Terms Economy and Culture.
Autoři KUBÍČKOVÁ, Dana a Irena JINDŘICHOVSKÁ.
Vydání International Journal of Economics and Business Administration, Řecko, International Strategic Management Association, 2016, 2241-4754.
Další údaje
Originální jazyk angličtina
Typ výsledku Článek v odborném periodiku
Obor 50205 Accounting
Stát vydavatele Řecko
Utajení není předmětem státního či obchodního tajemství
Organizační jednotka Vysoká škola finanční a správní
Klíčová slova česky accounting profession; financial reporting; national environment; cultural differences
Klíčová slova anglicky accounting profession; financial reporting; national environment; cultural differences
Změnil Změnila: Ing. Dana Kubíčková, CSc., učo 5028. Změněno: 7. 9. 2019 19:06.
Anotace
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.
Anotace česky
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.
VytisknoutZobrazeno: 20. 6. 2024 15:27