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ACCOUNTANT AND AUDITOR AND THEIR SKILLS AND COMPETENCES IN CONTEMPORARY ENVIRONMENTh
Globalisation process has an impact on the entrepreneurship. Enterprises must adjust to changing conditions and new trends, adopt new innovative technology while performing their duties. These new trends emerge in the area of entity’s establishment, taxation and tax law and accounting and others. Accounting is a scientific discipline that requires a special expertise and skills. As far as knowledge management, in many cases it follows the development in accounting practice. The performance of an accountant is crosslinked multidisciplinary and requires knowledge of finance, financial analysis, mathematical skills, investment, etc. Sometimes it is very difficult for human resource people to comprehend what skills are essential for the position of an accountant, how to choose a proper person for the position of an accountant. The objective of the scientific paper is to analyse and compare how the requirements for the accountant’s work performance have changed highlighting various accounting positions in the company and various certificates in the area of accounting knowledge management.
Vydanie: 2017/2 Strany: 43-52 Klasifikácia JEL: M40, M41, M48
DOI:
Kľúčové slová: Accountant’s responsibility, certificates ACCA, CIMA, CFA, CPA
Sekcia: HUMAN RESOURCES AND PERSONNEL MANAGEMENT
Kontakty:
Darina Saxunova, assoc.prof. RNDr. PhD.
Department of Economy and Finance,
Faculty of Management,
Comenius University
Odbojarov 10
820 05 Bratislava
Slovakia
e-mail: darina.saxunova@fm.uniba.sk
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