Focus of the Department
- Corporate finance, including financial management, financial analysis and planning, and investment decision-making.
- Financial markets and institutions, including banking, payment systems, credit operations, securities, and international finance.
- Public finance and the finances of local governments.
- Tax system.
- Accounting, including financial and managerial accounting, accounting for non-profit organisations, financial auditing, and international accounting standards.
The department's teaching and research activities reflect its professional specialisation.
The department is the academic guarantor of the Bachelor's and Master's study programs in Finance and Accounting.
Research Topics of the Department
Research conducted by the department’s members focuses on the economic impacts of changes and policies in finance, accounting, and taxation. Specifically, it covers the following areas:
Corporate Finance, Accounting, and Auditing
- Financial and economic analysis of companies, prediction of corporate financial distress, and classification methods in financial analysis (JEL Classification: G3).
- Informational value of financial statements, creative accounting and accounting fraud under Czech accounting regulations and IFRS, financial auditing, and the use of accounting in corporate management (JEL Classification: M4).
- Analysis of the performance and financing of agricultural enterprises and the ex-ante and ex-post impacts of agricultural policy on businesses (JEL Classification: M21, Q12, Q14).
Financial System, Public Finance, and Tax System
- Local government finance, fiscal decentralisation, fiscal sustainability, and fiscal institutions (JEL Classification: E62, H6, H7).
- Tax system, taxation of the consumer basket with excise duties (JEL Classification: H24, H25).
- Information and efficiency of financial market, international financial markets (JEL Classification: G14, G15).
The Department of Accounting and Finance organises an annual series of professional seminars and lectures aimed at connecting theoretical knowledge with current trends and practical experience.
The Department of Accounting and Finance actively develops cooperation with professional organisations in the fields of accounting, finance, and taxation, contributing to the integration of academia and professional practice. This collaboration enables students to gain real insight into the functioning of the field, understand current trends and market requirements, and better prepare for their future professional careers.
