scholarly journals Istraživanje uloge i perspektive razvoja kontrolera kao poslovnog partnera menadžmenta

2020 ◽  
Vol 71 (3) ◽  
pp. 239-270
Author(s):  
Davor Labaš ◽  
Marina Rajsman
Keyword(s):  
Management Accountant

Megatrendovi poput rastuće kompleksnosti i volatilnosti poslovnog okruženja, internacionalizacije i sve veće potrebe za transparentnosti uzrokovale su promjene očekivanja menadžmenta spram kontrolera, a time i nove uloge. Brojna istraživanja naglašavaju i usmjeravaju te promjene ka sve aktivnijoj ulozi kontrolera kao ravnopravnom partneru menadžmentu u procesu odlučivanja na strateškoj razini poduzeća, uz istovremeni sve veći razvoj digitializacije i IT rješenja koji će omogućiti stvaranje dodane vrijednosti i oslobađanje kontrolera od rutinskih zadataka i time stvoriti prostor za novu ulogu. Dosada je nedovoljno istraženo kolika se ta nova uloga u praksi zaista provodi i koje su posljedice kontrolera kao poslovnog partnera menadžeru s kojim bi istovremeno trebao surađivati i korigirati njegove radnje. U ovom radu istražuje se perspektiva u razvoju kontrolera kao poslovnog partnera, i u svrhu toga provedeno je empirijsko istraživanje uloga kontrolera (eng. controller, odnosno management accountant) u poduzećima na području Republike Hrvatske istražujući koje uloge pretežno preuzimaju i kreću li se ka proaktivnijoj budućnosti.

The Image of the Accountant in a German Context

2004 ◽  
Vol 4 (1) ◽  
pp. 62-89 ◽  
Author(s):  
Andreas Hoffjan
Keyword(s):  
Content Analysis ◽  
Empirical Study ◽  
Cost Reduction ◽  
Maximum Degree ◽  
Work Ethic ◽  
Personal Characteristics ◽  
Management Accountant ◽  
The Subject ◽  
Professional Context

This study introduces content analysis as a method of examining the accountant's role. The empirical study is based on 73 advertisements, which are directed primarily at employees who are affected by the management accountant's work. The findings of the study indicate that the subject of accountancy is used particularly in connection with promises of “cost reduction.” Consequently, the majority of advertisements use the accountant stereotype of “savings personified.” In a professional context, the work ethic of the management accountant is given particular emphasis in the advertisements. He/she identifies him/herself with his/her task to the maximum degree, is regarded as loyal to his/her company and, for the most part, is well organized in his/her work. However, the characterization of the management accountant as a well disciplined company-person conflicts with the negative portrayal of his/her professional qualities. In advertisements, the management accountant is portrayed as a rather inflexible, passive, and uncreative specialist who, as a result of these qualities, often demotivates others. The personal characteristics of the management accountant are shown in a negative light. This gives him/her the unappealing image of a humorless, envious, dissociated, and ascetic corporate-person.

Habilidades profesionales y certificaciones internacionales del área contable

2021 ◽  
pp. 1-21
Author(s):  
osmária Lima Ribeiro de Oliveira ◽  
Victor de Melo Avila ◽  
Luciano Couto Luiz
Keyword(s):  
Certified Public Accountant ◽  
Management Accountant ◽  
Desarrollo Profesional ◽  
Competencias Profesionales ◽  
Sobre Todo ◽  
Public Accountant

El ejercicio de la profesión contable es reconocido históricamente por su control de acceso y ejercicio, con el fin de certificar la calificación del candidato en el área. A nivel internacional, respondiendo a las necesidades de las empresas auditoras, se formaron asociaciones con el objetivo de acreditar a los candidatos que se proponen ejercer la función. Hoy en día, la armonización contable, el mayor acceso a la información y el posible tránsito de profesionales entre países, han llevado a los jóvenes a someterse a certificaciones internacionales en busca de oportunidades de carrera internacional o incluso para su desarrollo profesional en Brasil. El artículo tiene como objetivo analizar los exámenes recientes de las entidades certificadoras internacionales —Certified Public Accountant (CPA), Certified Management Accountant (CMA) yAssociation of Chartered Certified Accountants (ACCA)— desde la perspectiva de las competencias profesionales en relación con la lista de competencias de Le Boterf, integrada a la estrutura de la taxonomía de Bloom. La adopción de estándares internacionales, sobre todo dictados por lasNormas Internacionales de Información Financiera (NIIF), requiere que los estudiantes y profesionales se sometan a exámenes promovidos por entidades certificadoras reconocidas internacionalmente para el pleno ejercicio de sus atribuciones con miras a una carrera exitosa. Así, a través de la investigación documental realizada en las pruebas anteriores —CMA 2017, CPA 2019 y ACCA 2020— en base a los modelos antes mencionados, se rastreó el nivel de demanda y competencias relacionadas que pueden servir de guía para futuros candidatos. Los resultados revelan que las competencias más demandadas son aquellas que abordan perspectivas intelectuales y técnicas. A partir del material analizado, el 75% de las preguntas están estructuradas para respuestas únicas y el 25% para respuestas de ensayo. Se observó que el 64% de las preguntas se ubican en niveles intermedios de la taxonomía de Bloom: aplicar y analizar. En comparación con los exámenes brasileños, los exámenes internacionales tienen un mayor nivel de complejidad y requieren una preparación a niveles adecuados.

Vertrauen in das Controlling als Informationsquelle und Framing von Informationen in Situationen eskalierender Commitments

2020 ◽  
Author(s):  
Joachim Sautter
Keyword(s):  
Decision Making ◽  
Decision Makers ◽  
Management Accountant ◽  
Management Accountants ◽  
Source Of Information

Providing decision makers with information is one of the key tasks of management accountants. Both trust in a management accountant as a source of information and the framing of information may have an impact on decision-making. In this study, these two aspects are examined experimentally. The insights it gains may help to improve the effectiveness of reporting in decision-making situations.

Corporate Developments

1986 ◽  
Vol 1 (4) ◽  
pp. 341-346
Author(s):  
Herbert C. Knortz
Keyword(s):  
Management Accountant

The Management Accountant: Refocusing for the 1990s

scholarly journals PENGARUH KOMITMEN MANAJEMEN PUNCAK DAN PERAN AKUNTAN MANAJEMEN TERHADAP SISTEM INFORMASI LINGKUNGAN DAN DAMPAKNYA KEPADA KINERJA LINGKUNGAN

2017 ◽  
Vol 9 (1) ◽  
Author(s):  
Toto Kurniawan ◽  
Ririn Breliastiti
Keyword(s):  
Information System ◽  
Environmental Performance ◽  
Environmental Information ◽  
Environmental Data ◽  
Top Management ◽  
Management Accountant ◽  
Management Accountants ◽  
Management Commitment ◽  
Top Management Commitment

<p>Disclosure of information about environmental performance (environmental performance information) to external parties is an important step to show that the company is a good corporate citizenship. Top management realized that the commitment on environmental sustainability can provide a competitive advantage to companies through reduced costs, increased market share, image enhancement and technological leadership. In addition, the role of the management accountant had already increasingly taken into account. The seriousness of top management and company management accountants will be reflected in the establishment of an information system in which to accommodate information about the environment. In practice, most companies do not have adequate systems for measuring and managing environmental costs, or coordinate the collection of environmental data for managerial decisions. This study aims to determine the effect of directly or indirectly from the top management commitment and the role of the management accountant which is mediated by the information system environment on environmental performance. The population in this study are private companies that are domiciled or headquartered in Jakarta. The method of selecting samples using a convenience sampling and purposive sampling. Respondents who have been targeted in this research is the employee who has occupied the minimum level supervisor. The data used are primary data collected through questionnaires. Data analysis was performed using analysis of PLS (Partial Least Squares). The results showed that the top management commitment, both directly and indirectly affect the environmental performance. The role of the management accountant directly affect environmental performance. Environmental information system influence on environmental performance.</p><p><br />Keywords: top management commitment, the role of management accountants, environmental information systems, environmental performance, management accounting</p>

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