Attitudes of Employers and University Students to the Requirements for Accountants in the Czech Republic


  • Kateřina Berková Prague University of Economics and Business, Faculty of Finance and Accounting, Department of Economic Teaching Methodology, Czech Republic
  • Lenka Holečková Prague University of Economics and Business, Faculty of Finance and Accounting, Department of Economic Teaching Methodology, Czech Republic



Accountants, Employers, Professional Competence, Soft Skills, Students.


The aim of the study is to verify employers and university students’ perception of the importance of professional and soft competencies that is placed on the position of financial accountant in the Czech Republic. The study is based on the international knowledge oriented to the difference between university students and employers in perception of the importance of professional and soft competencies. The research is focused on Czech companies from two regions and students of Accounting and Finance attending universities from two different regions. The research was conducted with the help of advertisement analysis and a questionnaire survey in the first quarter of 2020. In the advertisements, mainly the information literacy and usage of English language in accounting appeared. The perception of employers is not in accordance with the importance of competencies perceived by students who would like to work in the accounting profession. Responsibility, reliability, accuracy, and independence are important for students. Differences in the perception of competencies importance were not found. This study contributes to the identification of the competency’s importance regarding employers and students. It will be necessary to innovate teaching methods with the emphasis on the effective readiness of graduates for the accounting profession.


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How to Cite

Berková, K. and Holečková, L. (2022) ’Attitudes of Employers and University Students to the Requirements for Accountants in the Czech Republic’, Journal on Efficiency and Responsibility in Education and Science, vol. 15, no. 1, pp. 53–62.



Research Paper