Král, Bohumil; Šoljaková, Libuše - In: European Financial and Accounting Journal 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...
