KUBÍČKOVÁ, Dana, Irena JINDŘICHOVSKÁ, Vladimír NULÍČEK and 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. p. 595-604, 9 pp. ISBN 978-80-87990-14-8. 2020.
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Basic information
Original name Tacit perception of accounting, accounting profession and solution of accounting problems in different cultural environments
Name in Czech Tacit perception of accounting, accounting profession and solution of accounting problems in different cultural environments
Authors KUBÍČKOVÁ, Dana, Irena JINDŘICHOVSKÁ, Vladimír NULÍČEK and Enikö LÖRINCZOVÁ.
Edition Prague, Conference proceedings MSED2020, p. 595-604, 9 pp. 2020.
Publisher University of Economics, Prague
Other information
Original language English
Type of outcome Proceedings paper
Field of Study 50200 5.2 Economics and Business
Country of publisher Czech Republic
Confidentiality degree is not subject to a state or trade secret
Publication form electronic version available online
Organization unit University of Finance and Administration
ISBN 978-80-87990-14-8
Keywords (in Czech) Financial reporting, harmonisation, cultural differences, tacit knowledge
Keywords in English Financial reporting, harmonisation, cultural differences, tacit knowledge
Tags duplicitní záznam
Tags International impact, Reviewed
Changed by Changed by: Bc. Jan Peterec, učo 24999. Changed: 28/5/2021 08:35.
Abstract
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.
Abstract (in Czech)
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.
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