Please use this identifier to cite or link to this item: https://www.um.edu.mt/library/oar/handle/123456789/31755
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dc.contributor.authorJindrichovska, Irena-
dc.contributor.authorKubickova, Dana-
dc.date.accessioned2018-07-16T17:06:13Z-
dc.date.available2018-07-16T17:06:13Z-
dc.date.issued2016-
dc.identifier.citationJindrichovska, I., & Kubickova, D. (2016). Perception of accountants and accounting profession in two countries : different terms of economy and culture. International Journal of Economics & Business Administration, 4(3), 60-79.en_GB
dc.identifier.issn23817356-
dc.identifier.urihttps://www.um.edu.mt/library/oar//handle/123456789/31755-
dc.description.abstractIn 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.en_GB
dc.language.isoenen_GB
dc.publisherEleftherios Thalassinosen_GB
dc.rightsinfo:eu-repo/semantics/openAccessen_GB
dc.subjectFinancial statementsen_GB
dc.subjectAccounting -- Chinaen_GB
dc.subjectAccounting -- Czech Republicen_GB
dc.titlePerception of accountants and accounting profession in two countries : different terms of economy and cultureen_GB
dc.typearticleen_GB
dc.rights.holderThe copyright of this work belongs to the author(s)/publisher. The rights of this work are as defined by the appropriate Copyright Legislation or as modified by any successive legislation. Users may access this work and can make use of the information contained in accordance with the Copyright Legislation provided that the author must be properly acknowledged. Further distribution or reproduction in any format is prohibited without the prior permission of the copyright holder.en_GB
dc.description.reviewedpeer-revieweden_GB
dc.publication.titleInternational Journal of Economics & Business Administrationen_GB
Appears in Collections:IJEBA, Volume 4, Issue 3



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