Acta Univ. Agric. Silvic. Mendelianae Brun. 2021, 69(3), 379-393 | DOI: 10.11118/actaun.2021.035
Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice
- 1 Department of Management Accounting, Prague University of Economics and Business, Nám. W. Churchilla 4, 130 67 Prague, Czech Republic
- 2 Department of Controlling, Financial Analysis and Valuation, Poznań University of Economics and Business, Al. Niepodległości 10, 61-875 Poznań, Poland
The aim of this paper is to ascertain, from the normative ("should be" - academic experts) and business practice ("is" - management accountants) perspective, whether and to what extent management accountants' competence requirements differ between the Czech Republic and Poland and if so, to indicate the reasons for such differences. Both groups of respondents, as well as both countries have they own specific characteristics, but also share some common qualities. All respondents emphasize an important role that management accountants play in modern companies and suggest the necessity of developing standards and requirements for this position. The study is unique, since it compares different perspectives of management accountants' professional competences expected by academic and business practice in two neighbouring countries (the Czech Republic and Poland) with their own specific institutional environment.
Keywords: management accountant, controller, professional competence, education, skills, experience, quality assurance
Received: June 18, 2020; Revised: December 26, 2020; Accepted: May 10, 2021; Published: July 1, 2021 Show citation
ACS | AIP | APA | ASA | Harvard | Chicago | IEEE | ISO690 | MLA | NLM | Turabian | Vancouver |
References
- ACITO, F. and KHATRI, V. 2014. Business analytics: Why now and what next? Business Horizons, 57(5): 565-570.
Go to original source...
- ASSOCIATION OF CHARTERED CERTIFIED ACCOUNTANTS & BEIJING NATIONAL ACCOUNTING INSTITUTES. 2014. Investigation Report: Management Accounting Practice in Chinese Firms. Association of Chartered Certified Accountants & Beijing National Accounting Institutes.
- BIEŃKOWSKA, A., KRAL, Z. and ZABŁOCKA-KLUCZKA, A. 2014. Organizational solutions of controlling in network organizations [in Polish: Rozwiązania organizacyjne controllingu w organizacjach sieciowych]. In: Nowak, E. and Nieplowicz, M. (Eds.) Accounting and controlling [in Polish: Rachunkowość a controlling]. Research Papers of Wrocław University of Economics No. 344, pp. 53- 69.
- BURNS, J. and BALDVINSDOTTIR, G. 2005. An institutional perspective of accountants' new roles: The interplay of contradictions and praxis. European Accounting Review, 14(4): 725-757.
Go to original source...
- BURNS, J. and YAZDIFAR, H. 2001. Trick or treats? Financial Management, 30(1): 33-35.
- CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS. 2008. Improving Decision Making in Organizations: The Opportunity to Reinvent Finance Business Partners. London: CIMA.
- CHARTERED INSTITUTE OF MANAGEMENT ACCOUNTANTS. 2009. Management Accounting Tools for Today and Tomorrow. London: CIMA.
- FOREMNA-PILARSKA, M. 2015. Controlling. Tools and structures [in Polish: Controlling. Narzędzia i struktury]. Warszawa: PWE.
- GMIŃSKA, R. 2014. Behavioural aspects in management accounting [in Polish: Aspekty behawioralne w rachunkowości zarządczej]. In: Nowak, E. and Nieplowicz, M. (Eds.). Accounting and controlling [in Polish: Rachunkowość a controlling]. Research Papers of Wrocław University of Economics No. 344, pp. 185-193.
- GORETZKI, L., STRAUSS, E. and WEBER, J. 2013. An institutional perspective on the changes in management accountants' professional role. Managements Accounting Research, 24(1): 41-63.
Go to original source...
- GRANDLUND, M. and LUKKA, K. 1998. Towards increasing business orientation: Finnish management accountants in a changing cultural context. Management Accounting Research, 9: 185-211.
Go to original source...
- HOPPER, T. 1980. Role conflicts of management accountants and their position within organization structures. Accounting Organization and Society, 31(2): 129-155.
Go to original source...
- HORVÁTH, P. 2006. The management accounting concept. The way to an effective management accounting system [in German: Das Controllingkonzept. Der Weg zu einem wirkungsvollen Controllingsystem]. München: DTV Verlag Valen Beck.
- INTERNATIONAL FEDERATION OF ACCOUNTANTS. 2003. International Education Standards for Professional Accountants. New York: IFA.
- JABLONSKY, F. S., KEATING, P. J. and HEIAN, J. B. 2004. Business Advocate or Corporate Policeman. New York: Financial Research Foundation.
- JANCZYK-STRZAŁA, E. 2008. Controlling in manufacturing companies [in Polish: Controlling w przedsiębiorstwach produkcyjnych]. Warszawa: CeDeWu.
- JANIK, W. and PAŹDZIOR, M. 2012. Management accounting and controlling [in Polish: Rachunkowość zarządcza i controlling]. Lublin: Politechnika Lubelska.
- JARUGA, A., NOWAK, W. and SZYCHTA, A. 1999. Management accounting. Concepts and applications Rachunkowość zarządcza [in Polish: Koncepcje i zastosowania]. Łódź: Absolwent.
- JÄRVENPÄÄ, M. 2007. Making business partners: A case study on how management accounting was changed. European Accounting Review, 16(1): 99-142.
Go to original source...
- KAPLAN, R. and ANDERSON, S. 2007. Time-Driven Activity-Based Costing. A Simpler and More Powerful Path to Higher Profits. Harvard Business School Press, Polish edition 2008. Warszawa: PWN.
- KES, Z. 2013. Organizational aspects of controlling [in Polish: Organizacyjne aspekty controllingu]. In: Nowak, E. (Ed.). Controlling for managers [in Polish: Controlling dla menedżerów]. Warszawa: CeDeWu.
- KRÁL, B. and ŠOLJAKOVÁ, L. 2014. Requirements on controllers in the Czech Republic. An empirical study. Zeszyty Teoretyczne Rachunkowości, 99: 151-175.
Go to original source...
- KRÁL, B. and ŠOLJAKOVÁ, L. 2015. Professional competence requirements on controllers in the Czech Republic: An empirical study. In: International conference Finance and performance of firms in science, education and practice. Tomas Bata University in Zlín, April 23-24, 2015.
- KRÁL, B. and ŠOLJAKOVÁ, L. 2016. Development of controllers' professional competence: the case of the Czech Republic. Economics & Sociology, 9(1): 86-100.
Go to original source...
- KRÁL, B., MIKOŁAJEWICZ, G., NOWICKI, J. and ŠOLJAKOVÁ, L. 2017. Professional Competences of Controllers: The Case of Poland. European Financial and Accounting Journal, 12(2): 17-40.
Go to original source...
- MARCINIAK, S. 2008. Controlling. Theory, applications [in Polish: Controlling. Teoria, zastosowania]. Warszawa: Difin.
- NOWAK, M. 2013. Work in controlling and undertaken group roles. Analysis of empirical study [in Polish: Praca w controllingu a przybierane role grupowe. Analiza wyników badań empirycznych]. In: Nowak, E. and Nieplowicz, M. (Ed.). Cost accounting and management control systems [in Polish: Systemy rachunku kosztów i kontroli zarządczej]. Research Papers of Wrocław University of Economics No. 289, pp. 438-448.
- NOWAK, M. 2014a. Male and Female Controllers. Between Controlling and Gender Studies. In: Nita, B. (Ed.). Performance Measurement and Management. Research Papers of Wrocław University of Economics No. 345, pp. 86-93.
Go to original source...
- NOWAK, M. 2014b. Importance of time perspectives in controlling - theoretical definitions vs. psychological characteristics of controllers [in Polish: Znaczenie wymiarów czasu w controllingu - definicje teoretyczne a psychologiczna charakterystyka controllerów]. In: Nowak, E. and Nieplowicz, M. (Ed.). Accounting and controlling [in Polish: Rachunkowość a controlling]. Research Papers of Wrocław University of Economics No. 344, pp. 185-193.
- PIERCE, B. and O'DEA, T. 2003. Management accounting information and the needs of managers: perceptions of managers and accountants compared. British Accounting Review, 35(3): 257-290.
Go to original source...
- SIERPIŃSKA, M. and NIEDBAŁA, B. 2003. Operational controlling in a company [in Polish: Controlling operacyjny w przedsiębiorstwie]. Warszawa: PWN.
- STEINKE, K.-H., SCHULZE, M., BERLIN, S., STEHLE, A. and GEORG, J. 2014. Green Controlling. Internationaler Controller Verein. Freiburg: Haufe Verlag.
- SZYCHTA, A. 2011. Management accounting as a professional activity in the context of foreign experiences [in Polish: Rachunkowość zarządcza jako działalność zawodowa w kontekście doświadczeń zagranicznych]. Zeszyty Teoretyczne Rachunkowości, 62(118): 289-312.
- UNITED NATIONS CONFERENCE ON TRADE AND DEVELOPMENT. 2011. Model Accounting Curriculum (Revised). Geneva: UNCTAD.
- YASIN, M. M., BAYES, P. E. and CZUCHRY, A. J. 2005. Changing role of accounting in supporting the quality and customer goals of organizations: an open system perspectives. International Journal of Management, 22(3): 322-331.
- ZRALÝ, M. 2007. Integration Concept of Management Control and its Contribution to Performance Management. In: Proceedings of EIASM 4th Conference on Performance Measurement and Management Control. Nice, 9/2007.
This is an open access article distributed under the terms of the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License (CC BY NC ND 4.0), which permits non-comercial use, distribution, and reproduction in any medium, provided the original publication is properly cited. No use, distribution or reproduction is permitted which does not comply with these terms.