KUBÍČKOVÁ, Dana, Irena JINDŘICHOVSKÁ, Vladimír NULÍČEK a Enikö LÖRINCZOVÁ. Tacit perception of accounting, accounting profession and solution of accounting problems in different cultural environments. In T. Loster et al. Conference proceedings MSED2020. Prague: University of Economics, Prague. s. 595-604, 9 s. ISBN 978-80-87990-14-8. 2020.
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Základní údaje
Originální název Tacit perception of accounting, accounting profession and solution of accounting problems in different cultural environments
Název česky Tacit perception of accounting, accounting profession and solution of accounting problems in different cultural environments
Autoři KUBÍČKOVÁ, Dana, Irena JINDŘICHOVSKÁ, Vladimír NULÍČEK a Enikö LÖRINCZOVÁ.
Vydání Prague, Conference proceedings MSED2020, od s. 595-604, 9 s. 2020.
Nakladatel University of Economics, Prague
Další údaje
Originální jazyk angličtina
Typ výsledku Stať ve sborníku
Obor 50200 5.2 Economics and Business
Stát vydavatele Česká republika
Utajení není předmětem státního či obchodního tajemství
Forma vydání elektronická verze "online"
Organizační jednotka Vysoká škola finanční a správní
ISBN 978-80-87990-14-8
Klíčová slova česky Financial reporting, harmonisation, cultural differences, tacit knowledge
Klíčová slova anglicky Financial reporting, harmonisation, cultural differences, tacit knowledge
Štítky duplicitní záznam
Příznaky Mezinárodní význam, Recenzováno
Změnil Změnil: Bc. Jan Peterec, učo 24999. Změněno: 28. 5. 2021 08:35.
Anotace
Abstract This study aims to reveal different patterns of thinking in different national backgrounds which can be a reason for obstacles causing different results in the process of IFRS implementation. Patterns of thinking have tacit character, i.e. conscious or learned practices do not underpin them. They reflect only the experience of day-to-day practice under specific conditions in any particular country. The history and specific nature of the economic system condition this experience. To verify this hypothesis, we applied the questionnaire survey method to gather real data. Our respondents were the students of the first-year international studies of the Czech University of Life Sciences in Prague. The results confirmed the validity of our hypothesis. Different groups of students responded differently to particular questions - depending on their specific cultural backgrounds. We found that there are differences in opinions on both the role of accountants and the use of financial reporting in business and solutions of selected accounting situations. We can conclude that there exist differences in the examined aspects that have tacit character depending on the different national environment from which the respondents arrive. The main limitation of our study stems mainly from the questionnaire design and a limited number of respondents. Despite these limitations, the outcomes can be a stimulus for further research.
Anotace česky
Abstract This study aims to reveal different patterns of thinking in different national backgrounds which can be a reason for obstacles causing different results in the process of IFRS implementation. Patterns of thinking have tacit character, i.e. conscious or learned practices do not underpin them. They reflect only the experience of day-to-day practice under specific conditions in any particular country. The history and specific nature of the economic system condition this experience. To verify this hypothesis, we applied the questionnaire survey method to gather real data. Our respondents were the students of the first-year international studies of the Czech University of Life Sciences in Prague. The results confirmed the validity of our hypothesis. Different groups of students responded differently to particular questions - depending on their specific cultural backgrounds. We found that there are differences in opinions on both the role of accountants and the use of financial reporting in business and solutions of selected accounting situations. We can conclude that there exist differences in the examined aspects that have tacit character depending on the different national environment from which the respondents arrive. The main limitation of our study stems mainly from the questionnaire design and a limited number of respondents. Despite these limitations, the outcomes can be a stimulus for further research.
VytisknoutZobrazeno: 28. 3. 2024 11:07