Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice

Bohumil Král, Grzegorz Mikołajewicz, Jarosław Nowicki and Libuše Šoljaková
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Bohumil Král: Department of Management Accounting, Prague University of Economics and Business, Nám. W. Churchilla 4, 130 67 Prague, Czech Republic
Grzegorz Mikołajewicz: Department of Controlling, Financial Analysis and Valuation, Poznań University of Economics and Business, Al. Niepodległości 10, 61-875 Poznań, Poland
Jarosław Nowicki: Department of Controlling, Financial Analysis and Valuation, Poznań University of Economics and Business, Al. Niepodległości 10, 61-875 Poznań, Poland
Libuše Šoljaková: Department of Management Accounting, Prague University of Economics and Business, Nám. W. Churchilla 4, 130 67 Prague, Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2021, vol. 69, issue 3, 379-393

Abstract: 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 (search for similar items in EconPapers)
Date: 2021
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:2021.035

DOI: 10.11118/actaun.2021.035

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