The accounting profession: history and modernity
Journal Title: Współczesna Gospodarka - Year 2017, Vol 8, Issue 4
Abstract
The successful operation of the accounting staff in a corporate management environment of a free-market enterprise is determined by the accountants’ job skills, i.e. not just their knowledge of book-keeping regulations and procedures, but rather, in their problem-solving ability, effective decision-making with regard to produc-tion, finance and investment, as well as the drive to make an impact on the devel-opment strategy of enterprises in a competitive environment and the readiness to provide information for different groups of users. This paper discusses the core competencies of accounting officers and studies what makes accounting practices effective. The findings presented in this paper will be used to substantiate the competence-based approach to the method of providing accounting officers with the type of skills and abilities which are essential to the smooth operation of an accounting department.
Authors and Affiliations
Victoria Rozheluk, Pavlo Denchuk
Keywords
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