Podrobný výpis o publikaci

Abstract Aim, idea: The aim of our research is to establish whether there are any differences in the perception of financial reporting and of the role of accountants in two different environments: in the Czech Republic and in Great Britain. We want reveal if there are any differences in two countries representing of two different accounting models: Anglo-Saxon and continental, more specifically Anglo-Saxon and mixed model of accounting. Data and method: To achieve this goal we have used the method of questionnaire survey which included a set of questions and model situations. The questions and situations were targeted to problems and situations where different attitudes can be expected. The respondents were the students of the university/faculty with economic orientation in the Czech Republic and in the Great Britain and Ireland. All students were at the beginning of their university studies, having passed the comprehensive secondary school or secondary vocational school, coming from larger cities. The responses obtained were statistically evaluated. We have used the F-test was to verify the significance of differences between two sets of responses. Results: The results confirmed our hypothesis: we have revealed that significant differences in both the perception of accounting profession and financial reporting and in the solutions of accounting situations. The differences were confirmed as statistically significant. Limitation: The findings have many limitations. The greater one lies in the extent of the respondents and its representativeness. However, they are indicative and can be used for the future research. Contribution: The results can be a contribution to the longterm debate concerning the differences in national character of accounting standards and the potencial and real effects of IFRS implementation.