D 2015

Professional Education For Accounting Practice: The Case Of The Czech Republic

KUBÍČKOVÁ, Dana and Irena JINDŘICHOVSKÁ

Basic information

Original name

Professional Education For Accounting Practice: The Case Of The Czech Republic

Authors

KUBÍČKOVÁ, Dana (203 Czech Republic) and Irena JINDŘICHOVSKÁ (203 Czech Republic, guarantor, belonging to the institution)

Edition

Slaný, The 9th International Days of Statistics and Economics Conference Proceedings. p. 882-891, 10 pp. 2015

Publisher

Libuše Macáková, MELANDRIUM, 2015

Other information

Language

English

Type of outcome

Proceedings paper

Field of Study

50600 5.6 Political science

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 College Prague – University of International Relations and Institute of Hospitality Management and Economics, Ltd.

ISBN

978-80-87990-06-3

Keywords in English

a c c o u n t i n g p r o f e s s i o n; p r o f e s s i o n a l e d u c a t i o n ; s e c o n d a r y s c h o o l ; u n i v e r s i t i e s
Changed: 10/11/2015 15:33, doc. Ing. Irena Jindřichovská, CSc.

Abstract

V originále

I n t h e C z e c h R e p u b l i c t h e r e a r e n o f o r m a l r e q u i r e m e n t s f o r c o m p l e t i o n o f c e r t i f i e d t r a i n i n g a s i t i s i n t h e c a s e o f a u d i t o r t a x p r o f e s s i o n s a n d t h e r e i s n o s p e c i f i c r e q u i r e m e n t f o r t h e a c c o u n t i n g p r o f e s s i o n i n o r d e r t o h o l d a s e n i o r a c c o u n t i n g p o s i t i o n . T h e s e r e q u i r e m e n t s a r e , h o w e v e r , s t a n d a r d i n o t h e r c o u n t r i e s . I n t h i s s t u d y , w e f o c u s o n t h e o v e r v i e w a n d a n a l y s i s o f v a r i o u s f o r m s a n d i n s t i t u t i o n a l a r r a n g e m e n t s o f f e r i n g a c c o u n t i n g e d u c a t i o n a n d t r a i n i n g f o r t h e p e r f o r m a n c e o f a c c o u n t i n g p r a c t i c e . W e a n a l y z e s e c o n d a r y a n d t e r t i a r y l e v e l s o f e d u c a t i o n f o c u s i n g o n i n s t i t u t i o n s t h a t p r e p a r e s t u d e n t s f o r p e r f o r m a n c e o f a c c o u n t i n g a n d a l s o o n a s y s t e m o f p r o f e s s i o n a l e d u c a t i o n o r g a n i z e d b y t h e A s s o c i a t i o n o f A c c o u n t a n t s a n d o t h e r e d u c a t i o n a l i n s t i t u t i o n s o f f e r i n g m o r e o r l e s s e x t e n s i v e a c c o u n t i n g c o u r s e s . W e f i n d t h a t , c o n t r a r y t o o u r i n i t i a l e x p e c t a t i o n s , g e n e r a l s u b j e c t s a r e n o t n e g l e c t e d a t C z e c h u n i v e r s i t i e s . S t u d e n t s s p e n d m o r e t i m e l e a r n i n g g e n e r a l s u b j e c t s i n t h e i r b a c h e l o r s t u d i e s a n d s u b s e q u e n t l y t h e y c o n c e n t r a t e o n m o r e s p e c i a l i s t s u b j e c t s i n t h e i r m a s t e r ’ s s t u d i e s . E d u c a t i o n f o r t h e a c c o u n t i n g p r o f e s s i o n c a n b e a c h i e v e d o n s e v e r a l l e v e l s.