Perception of accountants and accounting profession in two countries : different terms of economy and culture

Abstract

In this study we analyse the perception in the role of accountants and accounting profession in different national environments - in the Czech Republic and China. We suggest that the features of continental accounting formed the specific characteristics of the Czech accounting, where the main role of accountants is assumed to be the tax calculation and optimization.

On the other hand, change of economic system, cultural and historical conditions of the Peoples Republic of China (PRC) suggest different recourse. We assume that transformation of Chinese economic system to market principles could cause changes in recognized accounting principles and practises.

Our results confirmed that there exist different opinions on the role of accountants in business and in position to selected business problems depending on nationality of respondents. We can also see some similar elements in both national economies.