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Human Capital from the Viewpoint of Creating Company Value. Challenges for Financial Controllers

Author

Listed:
  • Chalastra Michał

    (University of Gdansk, Gdansk, Poland)

  • Kozubíková Zuzana

    (University of Žilina, Žilina, Slovakia)

  • Kotapski Roman

    (Wrocław University of Economics, Wrocław, Poland)

  • Kozubík Aleš

    (University of Žilina, Žilina, Slovakia)

Abstract

The research aim of this article is to look at human capital from the viewpoint of creating value for a company. In the era of the fourth industrial revolution (Industry 4.0), characterised by ever-increasing technological requirements, there is a demand for highly-qualified employees, including financial controllers, hence the key importance of their education and its scope. Knowledge limited to finance is not sufficient any more for future controllers since they will also have to have some orientation in the technology used by the company as well as its organization. As a result it will be necessary to implement a system of measuring the expenditure and the effects of creating intellectual capital in an enterprise. For these purposes it is possible to make use of the hard tools of controlling, such as budget, balanced chart of results, and the appropriate indicators for assessing this process.

Suggested Citation

  • Chalastra Michał & Kozubíková Zuzana & Kotapski Roman & Kozubík Aleš, 2019. "Human Capital from the Viewpoint of Creating Company Value. Challenges for Financial Controllers," Management Sciences. Nauki o Zarządzaniu, Sciendo, vol. 24(3), pages 3-9, September.
    • Handle: RePEc:vrs:mansci:v:24:y:2019:i:3:p:3-9:n:1
    DOI: 10.15611/ms.2019.3.01
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    Keywords

    Industry 4.0; development and education of a financial controller;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation

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