Universal Journal of Accounting and Finance Vol. 9(5), pp. 1009 - 1018
DOI: 10.13189/ujaf.2021.090511
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Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market

Kateřina Berková ^1,*, Andrea Kubišová ², Dana Kolářová ^3
1 College of Polytechnics Jihlava, Department of Economics, Jihlava, 586 01, Czech Republic
² College of Polytechnics Jihlava, Department of Mathematics, Jihlava, 586 01, Czech Republic
³ Institute of Hospitality Management, Prague 181 00, Czech Republic

ABSTRACT

The aim of the study is to examine the differences of opinion among students (n = 74) of Czech higher economic education institutions on the requirements of employers for accountants. Data collection was conducted in 2020 using a questionnaire. The data were analysed by Pearson correlation coefficient to look for relations between variables (i.e., gender, type of higher education institution, popularity of accounting, professional interest, quality of school training, importance of competencies). Gender differences and differences between students in terms of type of institution were tested by Mann-Whitney U-test. It was found that there is a need to strengthen students' awareness of the requirements of employers in the Czech and international labour market in the field of accounting practice. Gender, type of institution and popularity of the accounting subject have an influence on the perception of the importance of competences for accounting practice. Differences were found at the level of soft skills, namely in the case of effective communication and responsibility. The findings suggest the need to strengthen practical training in terms of time allocation, involvement of experts from the field, internships, as well as the modernization of the curriculum.

KEYWORDS
Soft Skills, Expertise, Accounting Profession, Accounting, Labour Market, Student Attitudes, Higher Education Institution

Cite This Paper in IEEE or APA Citation Styles
(a). IEEE Format:
[1] Kateřina Berková , Andrea Kubišová , Dana Kolářová , "Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market," Universal Journal of Accounting and Finance, Vol. 9, No. 5, pp. 1009 - 1018, 2021. DOI: 10.13189/ujaf.2021.090511.

(b). APA Format:
Kateřina Berková , Andrea Kubišová , Dana Kolářová (2021). Differences of Opinion among Students of Czech Higher Education Institutions on the Competences of Accountants Required by the Labour Market. Universal Journal of Accounting and Finance, 9(5), 1009 - 1018. DOI: 10.13189/ujaf.2021.090511.