Financial Accounting and Auditing
The Department of Financial Accounting and Auditing is an integral part of the University of Economics since its establishment in 1953. Throughout the history, the Department has belonged to the biggest University´s department. At present, over 30 full time staff and Ph.D. students are members of the Department. Using the cooperation with a wide range of professionals from both private and public sector, the Department performs education and research activities at a high level.
The members of the Department are involved in many prominent national and international professional bodies such as Czech Accounting Board, Chamber of Auditors of the Czech Republic, Chamber of Tax Advisers of the Czech Republic, Union of Accountants, European Accounting Association.
The Department offers more than 40 subjects at the bachelor’s, master’s and doctoral degree, other courses in lifelong education and specialised seminars for public as well. Research activities cover the projects financed by the Ministry of Education and Czech Science Foundation. The Department organises regular national and international conferences, too (including an international conference for Ph.D. students and an international conference on accounting harmonisation).
Science and Research – Main research topics
- accounting harmonisation
- international accounting
- regulation of accounting
- regulation of auditing
- public sector accounting
- accounting of non-profit entities
- ICT in accounting
- measurement in accounting, income determination
- accounting, tax and legal aspects of business combinations
- ethics in accounting and auditing
- accounting for goodwill
- relation of accounting and taxation in a small open economy
- Professional responsibility of auditors, tax advisors and accountants