Abstract:

In the countries with the transition economy the accounting profession as well as the professional education of accountants are undergoing changes related to the reconstruction of the economy to market principles. In the Czech Republic the professional education of accountants are not still in line with the needs of practice and position of accountants in conditions of market economy.

The aim of this study is to detect the differences in the concept and content of education in accounting profession at university level in the four transitioning countries: the Czech Republic, Slovakia, Poland and Hungary.

The research method was the analysis and comparison of concept and curricullums of courses that prepare for the accounting profession at the universities. The data sources were the characteristics of study courses presented by the universities´ websites.

The results revealed some differences in the concept of these courses in the selected countries. It can be explained by the national specifics and historical roots of the accounting profession in these countries. The most similarities were found in the concepts of the accounting education in Poland and in the Czech Republic. In all countries the results confirmed the university education of accountants support the new position of accountants in the market economy.

Keywords:

professional education, accounting profession, university education