IDEAS home Printed from https://ideas.repec.org/a/mup/actaun/2021.035.html
   My bibliography  Save this article

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

Author

Listed:
  • 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)

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.

Suggested Citation

  • Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková, 2021. "Management Accountants' Professional Competences: Requirements In the Czech Republic and Poland. The Normative Approach and Business Practice," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(3), pages 379-393.
    • Handle: RePEc:mup:actaun:2021.035
    DOI: 10.11118/actaun.2021.035
    as

    Download full text from publisher

    File URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.035.html
    Download Restriction: free of charge
    File URL: http://acta.mendelu.cz/doi/10.11118/actaun.2021.035.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.11118/actaun.2021.035?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Bohumil Král & Grzegorz Mikołajewicz & Jarosław Nowicki & Libuše Šoljaková, 2017. "Professional Competences of Controllers: The Case of Poland," European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2017(2), pages 17-40.
    2. John Burns & Gudrun Baldvinsdottir, 2005. "An institutional perspective of accountants' new roles - the interplay of contradictions and praxis," European Accounting Review, Taylor & Francis Journals, vol. 14(4), pages 725-757.
    3. Hopper, Trevor M., 1980. "Role conflicts of management accountants and their position within organisation structures," Accounting, Organizations and Society, Elsevier, vol. 5(4), pages 401-411, October.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Francesca Culasso & Elisa Giacosa & Edoardo Crocco & Daniele Giordino, 2023. "Modern day Management Accountants: A latent Dirichlet allocation investigation," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2023(2 Suppl.), pages 11-36.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Heli Hookana, 2011. "Measurement of Effectiveness, Efficiency and Quality in Public Sector Services: Interventionist Empirical Investigations," MIC 2011: Managing Sustainability? Proceedings of the 12th International Conference, Portorož, 23–26 November 2011 [Selected Papers],, University of Primorska, Faculty of Management Koper.
    2. Goretzki, Lukas & Messner, Martin, 2019. "Backstage and frontstage interactions in management accountants' identity work," Accounting, Organizations and Society, Elsevier, vol. 74(C), pages 1-20.
    3. Anna-Maija Lantto, 2014. "Business Involvement in Accounting: A Case Study of International Financial Reporting Standards Adoption and the Work of Accountants," European Accounting Review, Taylor & Francis Journals, vol. 23(2), pages 335-356, June.
    4. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    5. Marc Bollecker, 2007. "Les Publications Europeennes Et Americaines Sur Les Contrôleurs De Gestion : Un Essai De Synthese," Post-Print halshs-00522301, HAL.
    6. Marie-Andrée Caron & Hugues Boisvert & Alexander Mersereau, 2008. "La Pratique Du Comptable Professionnel En Organisation : Inertie Du Stéréotype Ou Expérimenter L'Incertain?," Post-Print halshs-00522425, HAL.
    7. Lukas Goretzki & Kari Lukka & Martin Messner, 2018. "Controllers’ use of informational tactics," Accounting and Business Research, Taylor & Francis Journals, vol. 48(6), pages 700-726, September.
    8. Morales, Jérémy & Lambert, Caroline, 2013. "Dirty work and the construction of identity. An ethnographic study of management accounting practices," Accounting, Organizations and Society, Elsevier, vol. 38(3), pages 228-244.
    9. Dorthe Windeck & Jürgen Weber & Erik Strauss, 2015. "Enrolling managers to accept the business partner: the role of boundary objects," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 19(3), pages 617-653, August.
    10. Jérémy Morales, 2012. "Le projet professionnel des contrôleurs de gestion : analyser des données pour aider les managers à prendre des décisions rationnelles," Post-Print hal-00690934, HAL.
    11. Bo Karlsson & Monika Kurkkio & Anders Hersinger, 2019. "The role of the controller in strategic capital investment projects: bridging the gap of multiple topoi," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 23(3), pages 813-838, September.
    12. Henk ter Bogt & Jan van Helden & Berend van der Kolk, 2016. "New development: Public sector controllership—reinventing the financial specialist as a countervailing power," Public Money & Management, Taylor & Francis Journals, vol. 36(5), pages 379-384, July.
    13. Marc Bollecker, 2010. "La Socialisation Des Contrôleurs De Gestion : L'Importance De La Compatibilite Des Cultures Professionnelles," Post-Print hal-00479525, HAL.
    14. Bo Karlsson & Anders Hersinger & Monika Kurkkio, 2019. "Hybrid accountants in the age of the business partner: exploring institutional drivers in a mining company," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 30(2), pages 185-211, July.
    15. Marc Bollecker, 2009. "Contrôleur de gestion : une fonction en danger ?," Post-Print halshs-00456209, HAL.
    16. repec:dau:papers:123456789/14570 is not listed on IDEAS
    17. Sèna John-Ahyee, 2012. "La stabilité des activités des contrôleurs de gestion est-elle paradoxale?," Post-Print hal-00690976, HAL.
    18. Szukits, Ágnes, 2019. "Controllers’ profession in contemporary organisations – Evidence from Hungary," Journal of East European Management Studies, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 24(1), pages 8-31.
    19. Ilenia Ascani & Marco Gatti & Maria Serena Chiucchi, 2021. "Pandemia e sistema di budgeting: quali effetti sulla figura del controller?," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(3), pages 65-86.
    20. Mutiganda, Jean Claude, 2013. "Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 24(7), pages 518-531.
    21. Dean Tjosvold, 1998. "Using and Valuing Accounting Information: Joint Decision Making Between Accountants and Retail Managers," Group Decision and Negotiation, Springer, vol. 7(4), pages 327-345, July.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mup:actaun:2021.035. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://mendelu.cz/en/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.