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Appears in:
Pages: 2398-2405
Publication year: 2016
ISBN: 978-84-608-5617-7
ISSN: 2340-1079
doi: 10.21125/inted.2016.1505

Conference name: 10th International Technology, Education and Development Conference
Dates: 7-9 March, 2016
Location: Valencia, Spain

THE CONCEPT AND CONTENT OF EDUCATION FOR THE ACCOUNTING PROFESSION AT UNIVERSITIES IN SELECTED EUROPEAN COUNTRIES

D. Kubickova

University of Finance and Administration (CZECH REPUBLIC)
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.
@InProceedings{KUBICKOVA2016CON,
author = {Kubickova, D.},
title = {THE CONCEPT AND CONTENT OF EDUCATION FOR THE ACCOUNTING PROFESSION AT UNIVERSITIES IN SELECTED EUROPEAN COUNTRIES},
series = {10th International Technology, Education and Development Conference},
booktitle = {INTED2016 Proceedings},
isbn = {978-84-608-5617-7},
issn = {2340-1079},
doi = {10.21125/inted.2016.1505},
url = {http://dx.doi.org/10.21125/inted.2016.1505},
publisher = {IATED},
location = {Valencia, Spain},
month = {7-9 March, 2016},
year = {2016},
pages = {2398-2405}}
TY - CONF
AU - D. Kubickova
TI - THE CONCEPT AND CONTENT OF EDUCATION FOR THE ACCOUNTING PROFESSION AT UNIVERSITIES IN SELECTED EUROPEAN COUNTRIES
SN - 978-84-608-5617-7/2340-1079
DO - 10.21125/inted.2016.1505
PY - 2016
Y1 - 7-9 March, 2016
CI - Valencia, Spain
JO - 10th International Technology, Education and Development Conference
JA - INTED2016 Proceedings
SP - 2398
EP - 2405
ER -
D. Kubickova (2016) THE CONCEPT AND CONTENT OF EDUCATION FOR THE ACCOUNTING PROFESSION AT UNIVERSITIES IN SELECTED EUROPEAN COUNTRIES, INTED2016 Proceedings, pp. 2398-2405.
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