Český finanční a účetní časopis 2012(4):132-140 | DOI: 10.18267/j.cfuc.12
Current requirements on professional competences of controllers in the Czech Republic
- Doc. Ing. Libuše Šoljaková, Ph.D. - docentka; Katedra manažerského účetnictví, Fakulta financí a účetnictví, Vysoká škola ekonomická v Praze, nám. W. Churchilla 4, 130 67 Praha 3; <soljak@vse.cz>.
Relating to changes in global business environment the requirements on professional competences of controller were changed. This paper summarized the main conclusions of empirical research in Czech Republic. The research focuses on position of controller in organization structure, responsibility, functions and activities of controllers.
Keywords: Controller; Management; Accounting; Controlling.
JEL classification: M41
Published: December 1, 2012 Show citation
References
- Burns, J. - Yazdifar, H. (2001): Trick or treats? Financial Management, 2001, roč. 30, č. 1, s. 33-35.
- Deakin, E. B. - Maher, M. (1991): Cost Accounting. Homewood, 1991.
- Eschenbach, R. (2004): Controlling. Praha, ASPI, 2004.
- Grandlund, M. - Lukka, K. (1998): Towards Increasing Business Orientation: Finnish Management Accountants in a Changing Cultural Context. Management Accounting Reasearch, 1998, roč. 9, č. 2, s. 185-211.
Go to original source... - Hansen, D. R. - Mowen, M. M. (2005): Management Accounting. Nashville, SouthWestern College. 2005.
- Horngren, C. - Bhinami, A. - Foster, G. - Datar, S. M. (2000): Management and Cost Accounting. Englewood Cliffs, Prentice Hall, 2000.
- Horváth, P. (2002): Controlling. München, Verlag Franz Vahlen, 2002.
- Horváth, P. (2006): Das Controllingkonzept. Der Weg zu einem wirkungsvollen Controllingsystem. München, DTV Verlag Valen Beck, 2006.
- International Group of Controlling (2010): Controller-Wörterbuch. Stuttgart, SchäfferPoeschle Verlag für Wirtschaft Steuern Recht, 2010.
- Kaplan, R. - Cooper, R. (1998): Cost and Effect: Using Integrated Systems to Drive Profitability and Performance. Boston, Harvard Business School Press, 1998.
- Welsch, G. A. (1954): The Controller´s Function in Top-level Management. Journal of Accountancy, 1954, roč. 98, č. 1, s. 66-91.
- Yasin, M. M. - Bayes, P. E. - Czuchry, A. J. (2005): Changing Role of Accounting in Supporting the Quality and Customers Goals of Organizations: An Open System Perspectives. International Journal of Management, 2005, roč. 22, č. 3, s. 322-331.
This is an open access article distributed under the terms of the Creative Commons Attribution 4.0 International License (CC BY 4.0), which permits 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.
