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.


Andreoni, J., Di Girolamo, A., List, J. A., Mackevicius, C. and Samek, A. (2020) ‘Risk preferences of children and adolescents in relation to gender, cognitive skills, soft skills, and executive functions’, Journal of Economic Behavior & Organization, Vol. 179, pp. 729–742.

Aris, N. A., Baharum, Z., Sanusi, Z. M., Rahman, I. K. A. and Heang, L. T. (2013) Assessment of Critical Success Factors for Accounting Graduates Employability. Langkawi: Institute of Electrical and Electronics Engineers.

Asonitou, S. and Hassall, T. (2019) ‘Which skills and competencies to develop in accountants in a country in crisis?’, International Journal of Management Education, Vol. 17, No. 3, 100308.

Berková, K., Borůvková, J. and Lízalová, L. (2018) ‘Motivation of Students of Economic and Technical Fields as a Tool of Competitiveness of Universities and Colleges: Empirical Study’, Journal on Efficiency and Responsibility in Education and Science, Vol. 11, No. 4, pp. 72–77.

Berková, K., Krpálek, P. and Krpálková Krelová, K. (2019) ‘Future economic professionals: development of practical skills and competencies in higher education from the point of view of international employers’, Economic Annals-XXI, Vol. 176, No. 3-4, pp. 91–98.

Borghans, L., Weel, B. T. and Weinberg, B. A. (2006) People people: Social capital and the labor-market outcomes of underrepresented groups, Working paper No. 11985. Massachusetts Avenue: Cambridge.

Brownstein, S. A., Murad, A. and Hunt, R. J. (2015) ‘Implementation of New Technologies in US Dental School Curricula’, Journal of Dental Education, Vol. 79, No. 3, pp. 259–264.

Chaffer, C. and Webb, J. (2017) ‘An evaluation of competency development in accounting trainees’, Accounting Education, Vol. 26, No. 5-6, pp. 431–458.

Cohen, J. (1988) Statistical power analysis for the behavioral sciences. New York: Lawrence Erlbaum Associates.

European Commission. (2008) The European Qualifications Framework for Lifelong Learning (EQF), Luxembourg: Office for Official Publications of the European Communities.

Fernandez, F. and Liu, H. C. (2019) ‘Examining relationships between soft skills and occupational outcomes among U.S. adults with-and without-university degrees’, Journal of Education and Work, Vol. 32, No. 8, pp. 650–664.

Kirstein, M., Coetzee, S. and Schmulian, A. (2019) ‘Differences in accounting students' perceptions of their development of professional skills A South African case’, Higher Education Skills and Work-based Learning, Vol. 9, No. 1, pp. 41–59.

Larruzea-Urkixo, N. and Cardeño Ramírez, M. O. (2020) ‘Individual differences in self-regulated learning among Education Degree students: gender, teaching specialty, grades and academic performance’, Revista de Investigacion Educativa, Vol. 38, No. 2, pp. 453–473.

Lebid, A. E. and Shevchenko, N. A. (2020) ‘Gender Differentiation in Perceiving and Evaluating the Interactive Methods of Education by the Engineering Students’, European Journal of Contemporary Education, Vol. 9, No. 4, pp. 819–826.

Lim, Y. M., Lee, T. H., Yap, C. S. and Ling, C. C. (2016) ‘Employability skills, personal qualities, and early employment problems of entry-level auditors: Perspectives from employers, lecturers, auditors, and students’, Journal of Education for Business, Vol. 91, No. 4, pp. 185–192.

Manzoor, U., Rizwan, A., Demirbas, A. and Al Sayed Hafiz, N. (2018) ‘Analysis of Perception Gap between Employers and Fresh Engineering Graduates about Employability Skills: A Case Study of Pakistan’, International Journal of Engineering Education, Vol. 34, No. 1, pp. 248–255.

Mameche, Y., Omri, M. A. and Hassine, N. (2020) ‘Compliance of Accounting Education Programs with International Accounting Education Standards: The Case of IES 3 in Tunisia’, Eurasian Journal of Educational Research, Vol. 85, pp. 225–252.

Moore, T. and Morton, J. (2017) ‘The myth of job readiness? Written communication, employability, and the 'skills gap' in higher education’, Studies in Higher Education, Vol. 42, No. 3, pp. 591–609.

Orazem, P. F. and Vodopivec, M. (1997) ‘Value of human capital in transition to market: Evidence from Slovenia’, European Economic Review, Vol. 41, No. 3-5, pp. 893–903.

Pereira, E. T., Vilas-Boas, M. and Rebelo, C. C. (2019) ‘Graduates' skills and employability: the view of students from different European countries’, Higher Education Skills and Work-based Learning, Vol. 9, No. 4, pp. 758–774.

Roberts, B. S., Roberts, E. P., Brachvogel, W. and Stein, A. B. (2020) ‘Practice management curricular changes may lead to enhanced preparedness for practice’, Journal of Dental Education, Vol. 84, No. 8, pp. 887–894.

Rudenkol, L. G., Larionova, A. A., Zaitseva, N. A., Kostryukova, O. N., Bykasova, E. V., Garifullina, R. Z. and Safin, F. M. (2018) ‘Conceptual Model of Training Personnel for Small Business Services in the Digital Economy’, Modern Journal of Language Teaching Methods, Vol. 8, No. 5, pp. 283–296.

Spencer, L. M. and Spencer, S. M. (2008) Competence at Work - Models for Superior Performance, New York: Wiley.

Tan, L. M. and Laswad, F. (2019) ‘Key employability skills required of tax accountants’, Journal of the Australasian Tax Teachers Association, Vol. 14, No. 1, pp. 211–239.

Vallišová, L., Černá, M. and Hinke, J. (2018) ‘Implementation of sustainability aspects in the financial reporting system: an environmental accounting standard’, Economic Annals-ХХI, Vol. 173, No. 9-10, pp. 55–59.

Vallišová, L. and Dvořáková, L. (2018) ‘Implementation of international financial accounting standards from the perspective of companies in the Czech Republic’, Economic Annals-ХХI, Vol. 167, No. 9-10, pp. 70–74.

Webb, J. and Chaffer, C. (2016) ‘The expectation performance gap in accounting education: a review of generic skills development in UK accounting degrees’, Accounting Education, Vol. 25, No. 4, pp. 349–367.

Zueva, F. A., Levina, S. G., Manzhukova, L. F., Likhodumova, I. N. and Kilmasova, I. A. (2020) ‘Approaches to the Realization of Technologies of Coordinated Formation of Students' Professional and Flexible Competencies in the Process of Professional Training’, Revista Inclusiones, Vol. 7, SI, pp. 11–18.

Additional Files



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