PL EN


Preferencje help
Widoczny [Schowaj] Abstrakt
Liczba wyników
2016 | 9 | nr 1 | 86--100
Tytuł artykułu

Development of Controllers´ Professional Competence : the Case of Czech Republic

Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
The paper describes the results of the project on generally accepted requirements to controllers´ professional competence development. The empirical research is to ascertain and evaluate the current situation in Czech Republic in this area. The research comes from the comparison of two groups of experts´ opinions: firstly, the respondents responsible for professional competence development of controllers, and secondly, managers and controllers actually doing business. The article analyses and comments on the results of the following areas of investigation: content of controllers' activities, controllers' authority and responsibility, requirements for their initial education, professional skills and practical experience, ethical aspects of their activities, selection of potential candidates for a controller position, requirements to their continuing professional development and quality assurance of controllers' work. (original abstract)
Rocznik
Tom
9
Numer
Strony
86--100
Opis fizyczny
Twórcy
  • University of Economics, Prague, Czech Republic
  • University of Economics, Prague, Czech Republic
Bibliografia
  • Burns, J., Yazdifar, H. (2001), Trick or treats? Financial Management, March, pp. 33-35.
  • Carruth, B. (2004), Management Accounting - what's new? Chartered Accountants Journal, September, pp. 29-30.
  • CIMA (2000), Management Accounting. Official Terminology, London, Chartered Institute of Management Accountants.
  • CIMA (2008), Improving Decision Making in Organizations. The Opportunity to Reinvent Finance Business Partners, London, Chartered Institute of Management Accountants.
  • CIMA (2009), Management Accounting Tools for Today and Tomorrow, London, Chartered Institute of Management Accountants.
  • Grandlund, M., & Lukka, K. (1998), Towards increasing business orientation: Finish management accountants in a changing cultural context, Management Accounting Research, No. 9, pp. 185-211.
  • Hoper, T. (1980), Role conflicts of management accountants and their position within organization structures, Accounting organization and Society, Vol. 31, pp. 129-55.
  • Horváth, P. (2006), Das Controllingkonzept. Der Weg zu einem wirkungsvollen Controllingsystem, München: DTV Verlag Valen Beck.
  • IFAC (2003), International Education Standards for Professional Accountants, New York: International Federation of Accountants.
  • International Group of Controlling (2010), Controller-Wörterbuch, Stuttgart: Schäffer-Poeschle Verlag für Wirtschaft Steuern Recht.
  • International Group of Controlling (2011), Controller Process Model, Freiburg, Haufe Verlag.
  • Jablonsky, F. S., Keating, P. J., Heian, J. B. (2004), Business Advocate or Corporate Policeman, New York: Financial Research Foundation.
  • Kaplan, R., Cooper, R. (1998), Cost and Effect: Using Integrated Systems to Drive Profitability and Performance, Boston: Harvard Business School Press.
  • Král, B., Šoljaková, L. (2015), Professional competency requirements on controllers in the Czech Republic: An empirical study. International conference "Finance and performance of firms in science, education and practice", Tomas Bata University in Zlín, April 23-24, 2015.
  • Král, B., Šoljaková, L. (2014), Requirements on controllers in the Czech Republic. An empirical study, Zeszyty Teoretyczne Rachunkowosci, 99, pp.151-175.
  • Merchant, K. (2003), Management control systems: performance measurement, evaluation and incentives, Harlow: Prentice Hall / Pearson Education.
  • Parker, L. (2002), Reinventing the management accountant, Transcript of CIMA address delivered at Glasgow University, 15 March.
  • Pierce, B., O'Deam, T. (2003), Management accounting information and the needs of managers: perceptions of managers and accountants compared, British Accounting Review, Vol. 35, No. 3, pp. 257-90.
  • Simons, R. (2004), Performance Measurement and Control Systems for Implementing Strategy, New Jersey: Prentice Hall.
  • UNCTAD (2011), Revised Model Accounting Curriculum [on-line], Geneva: United nations Conference on trade and Development.
  • Yasin, M. M., & Bayes, P. E., Czuchry, A. J. (2005), Changing role of accounting in supporting the quality and customers goals of organizations: an open system perspectives, Journal of Management, Vol. 22, No. 3, pp. 322-31.
  • Zralý, M. (2007), Integration Concept of Management Control and its Contribution to Performance Management; in Proceedings of EIASM 4th Conference on Performance Measurement and Management Control, Nice.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171419152

Zgłoszenie zostało wysłane

Zgłoszenie zostało wysłane

Musisz być zalogowany aby pisać komentarze.
JavaScript jest wyłączony w Twojej przeglądarce internetowej. Włącz go, a następnie odśwież stronę, aby móc w pełni z niej korzystać.