Identifikace faktorů ovlivňujících rozhodování studentů o studiu ve studijním programu Účetnictví a daně

Abstract

This diploma thesis deals with the identification of factors that influence the decision-making process regarding the choice of study. The emphasis is placed on the selection of studies at the VSB – Technical University of Ostrava, particularly on the choice of the Accounting and Taxes programme at the Faculty of Economics. The diploma thesis uses methods of description, comparison, analysis, statistical methods and empirical methods. The goal of the diploma thesis was to use a questionnaire survey to identify factors that influence students' decision-making about their studies. The thesis combines a theoretical and practical approach. The theoretical part focuses on consumer decision-making models and factors influencing their behavior. The practical part is based on two questionnaire surveys conducted in 2025 among high school students and students of VSB – Technical University of Ostrava. The survey results were graphically processed, commented on and analyzed using statistical methods, including factor analysis. It was discovered that Academic quality is the primary factor influencing students' decision-making about about their studies. Academic quality includes the quality of teaching the success of graduates in their studies, and their employment on the job market after graduation. Finally, the authors's suggestions and recommendations for improving Academic quality in the Accounting and Taxation programme of the Faculty of Economics of VŠB – Technical University of Ostrava were described.