The article is focused on the importance of selected pedagogical factors, which influence the motivation of Czech vocational secondary school students to study accounting. It examines teacher's and student's motivation for various fields of study and levels of education. Determining the key factors influencing motivation is fundamental to gradually improving the learning process. For the purposes of the research, the criteria selected were teacher's communication and presentation skills, teacher's ability to explain the curriculum, teacher's ability to develop thinking in students and teacher expertise. Some 187 students participated in the research that involved completing a questionnaire survey. The data were analyzed using the Kruskal-Wallis test and the modified Tukey method for multiple comparisons at a significance level of 5%. The results are surprising. Pedagogical competencies do not influence student motivation to study accounting compared to other research studies. The different results can be primarily attributed to the structure of the research sample and to the more varied types of secondary vocational schools represented in the study. It will be necessary to carry out further research, expand the sample and examine other factors that may influence motivation, such as intellectual level, academic success, individual ambition, etc.