Vliv účetní profese na vývoj účetnictví v České republice

This diploma thesis deals with the influence of the profession on the development of accounting in the Czech Republic and the influence of the Interpretations of the National Accounting Board. Through interviews that were conducted in empirical chapter of this thesis is possible to evaluate that the profession and academic sphere, which The National Accounting Board (NAB) associates, positively influences accounting in the Czech Republic. One of the reasons is the NAB´s Interpretations, which contribute to a more accurate presentation of accounting information, and also the fact that some NAB´S Interpretations have become an inspiration for the amendment of Czech accounting regulations. Another reason is the cooperation of the Ministry of Finance of the Czech Republic, the profession and the academic sphere in the preparation of a new accounting law. The structure of the diploma thesis is divided into five chapters. The first chapter deals with the regulatory framework of accounting in the world. The second and third chapters deal with the regulation of accounting in Europe and in the Czech Republic. The fourth chapter discusses the Influence of the Accounting Profession on the Development of Accounting in the Czech Republic, which describes the influence of the NÚR Interpretations and the assistance of experts in amending the Accounting Act. The final chapter is an empirical chapter of this thesis and contains qualitative research, which was conducted through interviews with members of the Department of Financial Accounting and Auditing of the University of Economics in Prague and with auditors from professional practice.