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

Author

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  • Bohumil Král
  • Libuše Šoljaková

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.

Suggested Citation

  • 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.
    • Handle: RePEc:prg:jnlefa:v:2013:y:2013:i:3:id:109
    DOI: 10.18267/j.efaj.109
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    1. 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.
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      More about this item

      Keywords

      Controller; Developmental tendencies; Management Accountant; Professional Competence;
      All these keywords.

      JEL classification:

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

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