The Effect of Level of Reading Processes of Text Processing on the Cognitive Level of Accounting Thinking of Generation Z

The aim of the project is to investigate the influence of the level of reading processes of text processing according to the PISA 2018 and 2022 methodology on the cognitive level of accounting thinking of Generation Z. The research will involve students at secondary vocational schools of economics. The obtained data, evaluated by statistical methods - regression, correlation analysis or binary logistic regression method - will allow to predict the degree of dependence of variables and the degree of influence of students' socio-demographic characteristics, academic achievement in the subjects of Accounting and Czech language, and their interest in accounting and reading on the level of text processing and accounting thinking. The findings will be presented in academic articles and used for further research. Furthermore, based on the new scientific knowledge, didactic and methodological recommendations will be elaborated to support the teaching of accounting at secondary vocational schools. These recommendations will offer an overlap into vocational training of graduates for their practical application or to their further study at selected university oriented to economic studies.