Requirements on controllers in the Czech Republic. An empirical study

Král, Bohumil; Šoljaková, Libuše

doi:10.5604/16414381.1122878

Cited by 5 publications

(4 citation statements)

References 6 publications

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“…Research methodology used in the project includes different methods (Král-Šoljaková, 2014, Král -Šoljaková 2016. The most general research method used in the paper is comparison -it was carried out in following areas:…”

Section: Methodsmentioning

confidence: 99%

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Professional Competences of Controllers: The Case of Poland

Král¹,

Mikołajewicz²,

Nowicki³

et al. 2017

EFAJ

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Abstract:The article presents the results of the project regarding the development of the requirements to controllers' professional competences. The aim of the empirical part of the study is to assess the current situation in Poland in this field. During the study, opinions of two expert groups are compared. The respondents from the first group are responsible for development of controllers' professional competences and education. The respondents from the second group act as controllers in everyday business. The research refers to the following areas of controllers' work: their position in the company, general and specific content of controllers' activities, their authority and responsibility, requirements for education, requirements for ICT competencies, professional skills and practical experience, their role in ethical aspects of business, selection of potential candidates for a controller position, requirements to their continuing professional development and quality assurance of controllers' work as well as the importance of analysed areas for an effective controlling system in enterprise.

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Section: Methodsmentioning

confidence: 99%

“…Permanent change also applies to business management. The change in company management manifests itself in various areas and applies to management instruments, methods as well as information support used (Král, Šoljaková, 2015). These changes influence many features of business, including qualitative aspects of controllers' work.…”

Section: Introductionmentioning

confidence: 99%

Professional Competences of Controllers: The Case of Poland

Král¹,

Mikołajewicz²,

Nowicki³

et al. 2017

EFAJ

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“…Changes in company management manifest themselves in various ways and influence not only management instruments, but also methods and information support. Changes also impact upon the professional development of company management (Král and Šoljaková, 2015), including various aspects of the management accountants' work. Management accountants are becoming increasingly business-oriented and contributing more to value creation (Burns and Bladwinsottirs, 2005;Goretzki, Strauss and Weber, 2013;Järvenpää, 2017).…”

Section: Introductionmentioning

confidence: 99%

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

Král¹,

Mikołajewicz²,

Nowicki³

et al. 2021

Acta Univ. Agric. Silvic. Mendelianae Brun.

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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.

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“…"The president's new legitimacy tends to come into conflict with the legitimacy of parliament" (Holzer et al 2020: 80). Many scholars described this situation as a crisis in the system (Brunclík and Kubát 2014;Deloy 2013;Král 2014).…”

Section: The Czech Foreign Policy and Relations With Russiamentioning

confidence: 99%

Russian Influence-Seeking by Way of Natural Gas Supplies in the Visegrad Countries from 1990 to 2015

Sárvári

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Findings of my dissertation contribute to three bodies of literature - in the first place to the burgeoning field of influence in international relations, secondly to the conflicted nature of energy security, and finally to the literature on policy choices during transition in the natural gas sector. First, conceptual confusion about what influence in international relations is, how to measure it and analyse, persists in the literature. This is a result of the interplay of a number of factors. I argue, that the concept of influence is as important as it is ambiguous in international relations. The same applies to the notion of power. Moreover, the two concepts are inherently connected, however, one defines them, and they are even equated by many, at least in certain contexts, even though power-as-influence should be distinguished from power-as-control. Conceptually, I introduced the process tracing method to assessing historic developments of influence by analysing geographical proximity, existing pipeline infrastructure, ruling elites’ relations with Russia and the EU requirements on the stance of Visegrad Countries. To my best knowledge, this has not been done before. Second, energy security resulted in more than three dozen mainstream definitions available in the energy security literature and additional meta-literature on the classification of energy security definitions and conceptualizations. My contribution to the energy security literature in this context is refocusing the concentration from a prescriptive conceptual approach to energy security which has been preoccupied with finding the right definition, to a conceptualization of energy security grounded in empirical observation and guided by a descriptive approach. Instead of defining what energy security ought to be, I provide empirical observations. Not everything that governments prioritize and do, which pertains to energy, is energy security. Contrary to the expectations of the literature, governments often prioritize other aims than security, even in the objective lack of sufficient security. Additionally, I have enriched literature by introducing the quantitative measure of links of government officials to the previous regime, linking the problem of transitional policies to energy security, which is particularly applicable to understanding of security in general, and energy security in particular during times of transition from totalitarian regimes towards more open and pluralistic ones. The broader theoretical contribution of this dissertation consists of finding the definition for influence in international relations, also finding an argument for reframing the energy policy debate by bringing back domestic politics, and contributing to understanding of policy prioritization during the transition in the natural gas sector. By providing an explanation for the variation and timing of domestic responses to the structural position of gas import dependence over time in countries in transition I have also contributed to the broader research field of domestic responses to comparable international conditions. The analytical framework presented in the research could be used when applied to other cases within this understudied group of countries. The lack of theoretical background in the natural gas security problems has wrought a place where, in most cases, the descriptive analysis completely rules the debate on the role that natural gas resources play in foreign policy.

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Requirements on controllers in the Czech Republic. An empirical study

Cited by 5 publications

References 6 publications

Professional Competences of Controllers: The Case of Poland

Professional Competences of Controllers: The Case of Poland

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

Russian Influence-Seeking by Way of Natural Gas Supplies in the Visegrad Countries from 1990 to 2015

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