Business Environment Changes and its Influence on Managerial Accountants´ and Controllers´ Professional Competence: Empirical Study

Bohumil Král, Libuše Šoljaková
2013 European Financial and Accounting Journal  
The article describes the outcomes of the project whose purpose is – onthe base of "Draft for a common statement" – to state generally acceptedrequirements for professional competence of managerial accountants andcontrollers.The important part of the project is empirical research focused onchanging requirements on managers and controllers and mapping actualsituation in the Czech Republic in this area. The research comparesopinions of two groups of respondents – experts who are responsible
more » ... e responsible forprofessional competence development of controllers on one hand andmanagers and controllers operating in business environment on the otherhand.Paper provides results relating to following areas: general content of thecontrollers´ activities, controllers´ authority and responsibility,requirements for controllers´ education, professional skills and practicalexperience, ethical aspects of management accounting as well as qualityassurance of the controllers´ work.
doi:10.18267/j.efaj.109 fatcat:jgk55tnozzbk3gvo5dbtvk7l54