Artikel

Harmonization of Requirements for Professional Competence of Managerial Accountants and Controllers

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.

Sprache
Englisch

Erschienen in
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

Klassifikation
Management
Accounting
Thema
Professional Accountant
Managerial Accountant
Quality Standards
Controller
Professional Competence

Ereignis
Geistige Schöpfung
(wer)
Šoljaková, Libuše
Ereignis
Veröffentlichung
(wer)
University of Economics, Faculty of Finance and Accounting
(wo)
Prague
(wann)
2011

DOI
doi:10.18267/j.efaj.23
Handle
Letzte Aktualisierung
10.03.2025, 11:43 MEZ

Datenpartner

Dieses Objekt wird bereitgestellt von:
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. Bei Fragen zum Objekt wenden Sie sich bitte an den Datenpartner.

Objekttyp

  • Artikel

Beteiligte

  • Šoljaková, Libuše
  • University of Economics, Faculty of Finance and Accounting

Entstanden

  • 2011

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