Král, Bohumil; Šoljaková, Libuše - In: European financial and accounting journal : EFAJ 8 (2013) 3/4, pp. 94-115
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 focused on...