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Editorial
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Editorial
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The article describes the outcomes of the project whose purpose is – on the base of “Draft for a common statement” – to state generally accepted requirements for professional competence of managerial accountants and controllers. The important part of the project is empirical research...
Persistent link: https://www.econbiz.de/10010512929
The Aims of the article are to describe basic tendencies that influence the management accounting development and to show their impact on the changes of the targets, content and structure of the system of company management (with the main stress on its information support). The article also...
Persistent link: https://www.econbiz.de/10005258303
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...
Persistent link: https://www.econbiz.de/10014086572
The paper describes the IFAC Education Committee effort to develop new International Education Standards for Professional Accountants. It informs about the structure and content of International Education Standards and it defines the principle standard requirements. The end of the paper is...
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