Open AccessPerception of the competences of management accounting specialists in the context of changes in the business environment of enterprises
Author(s) -
Marta Kawczyńska
Publication year - 2020
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0014.2464
Subject(s) - scope (computer science) , objectivity (philosophy) , perception , accounting , management accounting , business , context (archaeology) , knowledge management , business environment , questionnaire , psychology , sociology , business administration , computer science , paleontology , philosophy , epistemology , neuroscience , biology , programming language , social science
The purpose of the paper is to determine the scope of personal qualities and professional skills of man-agement accounting specialists in enterprises in Poland. By comparing the results obtained with the results of an analogous survey from 2015, this paper also aims to present the direction of changes in terms of competences required from controllers in organizations in Poland. To achieve the research ob-jective, a study was conducted using a questionnaire. 143 correctly completed questionnaires were used for the analysis. The results of the study indicate that the most important personal qualities that a man-agement accounting specialist should have include commitment, integrity and objectivity, and analytical skills. Among the requirements for professional preparation, the most important was the knowledge of IT tools, knowledge of management accounting and the broad understanding of business. Comparison of the results of the current survey with the conclusions of the 2015 survey allows to state that changes in the scope of competences of controllers employed in enterprises in Poland largely follow the global trend resulting from the evolution of the organization's business environment.