I23 - Higher Education; Research InstitutionsReturn

There is a great contrast between the real role of accounting and its public perception. Accounting can be regarded as the language of business operations, but it is also the representative and manipulator of corporate operations and culture. The major challenge of accounting is whether it allows the most honest and knowledgeable managers to make outstanding reporting decisions while preventing the others on the other side of the honesty competence scale from distorting what they know about their company. This study presents the results of the authors’ empirical research about the opinions of accounting practitioners in Romaine on the values, career opportunities and ethical behaviour of the profession. The findings are interpreted at the various levels of accounting professions (administrators, accountants, auditors) by the number of years spent in accounting and groups of internal and external colleagues, focusing on causal relations. The conclusions are drawn through structural-equations-based causal models by the qualification of accounting professionals and the time spent by them in their jobs.
Implications for Central European audience: The paper is examining the role and ethics of accountants within the small and medium-sized sectors. In Central Europe, we have a similar cultural and historical background which might be touchable even in the business environment. Accountants influence how business works and what is disclosed about it. For the aim of a clear view, accountants must behave ethically, and they have to learn about business ethics and professional ethic topics.

Higher education institutions annually produce hundreds to thousands of graduates with the same or similar education. The new graduates only with academic background compete with the graduates from previous years who have acquired some practical experience. The individual will only assert themselves through the complex of superstructure competencies and the ability to apply them effectively and practically for the benefit of the employer. The paper aims to present research focused on the analysis of soft skills and summarising the requirements for the soft skills competencies of the graduates from the Technical University in Zvolen in terms of employers’ expectations in the Slovak republic. The research was carried out in the form of a questionnaire survey, and the results of the questionnaire survey were evaluated by the method of mathematical-statistical analysis by non-parametric testing of significance. On the basis of the testing of significance, the hypothesis for specific areas of soft skills competencies was confirmed, suggesting that students’ competencies in these areas do not reach the level demanded by enterprises, and therefore, it is necessary to improve the quality of education in that area to match students’ real knowledge with business requirements.
Implications for Central European audience: The global labour market requires the introduction of new competencies so that university graduates can work in a domestic or transnational context. An advantage is the added value showed by various interpersonal skills represented by soft skills. In the research, we focused on the analysis and summarising the requirements for the soft skills. Based on the testing of significance, the hypothesis of the statistical significance of the difference for specific areas of soft skills competencies was confirmed, suggesting that students’ competencies in these areas do not reach the level demanded by enterprises. Soft skills and emotional behaviours deficits could affect business outcomes.

This paper presents the results of research about the impact of envy on enterprise potential and entrepreneurial intentions. The research was conducted in Serbia and the respondents were students from 5 faculties, from the first to the fifth year of study. The results were gained by statistical analysis of the gathered information (380 completed questionnaires). Descriptive, correlation and regression analysis are the methods of statistical analysis that were used. From the dimensions of enterprise potential, the highest average value has the dimension Creativity, while from the dimensions of entrepreneurial intentions, the highest average value has the dimension Subjective norm. Of all the observed dimensions, the lowest value has the Envy dimension. Between envy and dimensions of enterprise potential and dimensions of entrepreneurial intentions, there are a number of statistically significant negative correlations. This is more prevalent at the dimension of entrepreneurial intentions. Feelings of inferiority in relation to other people and the perception of having a boring or a bad life have an especially negative impact on entrepreneurial potential and intentions. Envy, which occurs due to the desire for more entertainment, travel, and due to the perception of the lack of fortune, also has a negative impact on entrepreneurial potential and intentions, but the influence is considerably weaker. There is a statistically significant predictive effect of certain items of envy on enterprise potential dimensions and entrepreneurial intentions dimensions. But this fact is not so strongly expressed. Some results suggest the possibility (however small) that envy, in some circumstances, can mildly encourage entrepreneurial intention.