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Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers

Author

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  • Bohumil Král
  • Libuše Šoljaková

Abstract

The aim of the paper is to comment continuing works on the project whose purpose is to state generally accepted requirements for professional competence of managerial accountants and controllers. In this regard, Draft for a common Statement which defines conceptual outcomes of the project is the subject of comments. Paper concludes that - despite the fact that Draft is the first step only - it brings substantial contributions: it has been leading to better understanding of differences which accompany this profession development in different part of globe and it enables better identification of common features, but also distinctions in profiles and professional orientations of professional accountants, auditors and professional accountants in business and of managerial accountants or controllers whose quality professional development is the principle aim of this project.

Suggested Citation

  • Bohumil Král & Libuše Šoljaková, 2011. "Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2011(3), pages 7-20.
    • Handle: RePEc:prg:jnlefa:v:2011:y:2011:i:3:id:23:p:7-20
    DOI: 10.18267/j.efaj.23
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    Cited by:

    1. Bohumil Král & Libuše Šoljaková, 2013. "Business Environment Changes and its Influence on Managerial Accountants' and Controllers' Professional Competence: Empirical Study," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2013(3), pages 94-115.

    More about this item

    Keywords

    Controller; Managerial Accountant; Professional Accountant; Professional Competence; Quality Standards;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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