Knowledge of Basic Accounting Issues of SBA Students and their View on the Qualification Level of Professional Accountants

Ivana Koštuříková,Markéta Šeligová

doi:10.18267/j.efaj.247

Abstract

The aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the School of Business Administration in KarvinĂĄ (SBA) in the Czech Republic and verify the existence of dependence of their knowledge on gender, secondary education, aspects of their university studies, and last but not least, on their work experience. Furthermore, the research aims to find out how these students perceive the importance ofÂ the qualification level of professional accountants. InÂ order to achieve the objective of the article, a questionnaire survey was used. OnÂ the basis of the acquired nominal data, the non-parametric Kruskal-Wallis test was used to answer the first research question concerning the impact of aspects ofÂ theÂ university study on the level of student accounting knowledge. As part ofÂ theÂ research, 1,035 students were contacted andÂ 709 respondents have completed the questionnaire. The perceptions of the accountant profession were examined using the Pearson's chi-square test and the PearsonÂ´s coefficient of contingency. It can beÂ concluded from the results that the form of study and the degree of study have noÂ influence on the level of students' knowledge. InÂ theÂ field of study, on the other hand, the dependence of accounting knowledge ofÂ students on this aspect has already been proved. The work experience of students was most markedly reflected inÂ theÂ students' accounting knowledge.

Highlights

The importance of education is constantly growing today
Within the internal project “New trends and specifics of accounting in the context of legislative changes in the Czech Republic”, the basic knowledge of accounting issues of full-time and part-time students at OPF and their view on the importance of qualification level of professional accountants were examined in the form of a questionnaire survey
The non-parametric Kruskall Wallis test was used to determine the influence of gender, secondary education, aspects of university study and, last but not least, the work experience of OPF students on the level of their accounting knowledge, the results of which are shown in the following table

Summary

Introduction

The importance of education is constantly growing today. The educational level of the population has an increasing impact on the prosperity and economic growth of individual states. The research aimed to understand the role of the accounting profession as a social identity and as a social phenomenon and consequences for academia and professional subjects In this context, the question arises as to whether university graduates are prepared to perform professional accountants and whether there is a correlation between students' knowledge and the requirements of Czech employers for the professional competence of professional accountants. The question arises as to whether university graduates are prepared to perform professional accountants and whether there is a correlation between students' knowledge and the requirements of Czech employers for the professional competence of professional accountants For this reason, the aim of the article is to evaluate the level of basic knowledge of accounting issues of students of the Faculty of Business and Entrepreneurship in Karviná (SBA) and verify the existence of their knowledge dependence on gender, secondary education, aspects of university study and last but not least on their work experience. Is the level of qualification of professional accountants reflected in their remuneration?

Literature Review

Data and Methodology

Results and Discussion

Evaluation of knowledge of accounting issues of OPF students

Conclusion