Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers

Artikel

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.

Object Details

• Language: Englisch

References and Relationships

• Bibliographic citation: Journal: European Financial and Accounting Journal ; ISSN: 1805-4846 ; Volume: 6 ; Year: 2011 ; Issue: 3 ; Pages: 7-20 ; Prague: University of Economics, Faculty of Finance and Accounting

Classification and Topics

• Classification: Management ; Accounting
• Subject: Professional Accountant ; Managerial Accountant ; Quality Standards ; Controller ; Professional Competence

Contributors, Places and Time

• Event: Geistige Schöpfung
• (who): Šoljaková, Libuše
• Event: Veröffentlichung
• (who): University of Economics, Faculty of Finance and Accounting
• (where): Prague
• (when): 2011

Further information

• DOI: doi:10.18267/j.efaj.23
• Handle: http://hdl.handle.net/10419/109869
• Last update: 10.03.2025, 11:43 AM CET