Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/109914
Authors: 
Král, Bohumil
Šoljaková, Libuše
Year of Publication: 
2013
Citation: 
[Journal:] European Financial and Accounting Journal [ISSN:] 1805-4846 [Volume:] 8 [Year:] 2013 [Issue:] 3-4 [Pages:] 94-115
Abstract: 
The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research focused on changing requirements on managers and controllers and mapping actual situation in the Czech Republic in this area. The research compares opinions of two groups of respondents – experts who are responsible for professional competence development of controllers on one hand and managers and controllers operating in business environment on the other hand. Paper provides results relating to following areas: general content of the controllers´ activities, controllers´ authority and responsibility, requirements for controllers´ education, professional skills and practical experience, ethical aspects of management accounting as well as quality assurance of the controllers´ work.
Subjects: 
Professional Competence
Controller
Management Accountant
Developmental tendencies
JEL: 
M41
Persistent Identifier of the first edition: 
Document Type: 
Article

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