Habilidades profesionales y certificaciones internacionales del área contable

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.

THE ROLE, POSITION AND CERTIFICATION OF MANAGEMENT ACCOUNTANTS

There are many questions about the role of accountants in the age of globalization, the greatest achievement and growing international mobility of capital, commodities, ideas and people. The role of a management accountant has become significant, not only at the corporate level but also nationally and internationally. His position has primarily undergone metamorphosis from a numerical reporter to a senior information decision support specialist, business management partner, internal consultant, organizational educator, etc. The certification of management accountants stems from the understanding and the need for this responsible profession to be of a licensed nature associated with very high educational and professional requirements in countries with advanced accounting. The certification of accountants and auditors is envisaged in Bosnia and Herzegovina, while there is currently no specific certification for a certified management accountant. The accounting profession has developed its ethical standards, which have been adopted in Bosnia and Herzegovina, and also apply to management accountants. However, the specific role of management accounting has led to the codification of the Standards of Ethical Conduct for Management Accountants by professional organizations. The aim of the paper was to investigate the role and place of management accountants, their challenges and public perceptions, as well as the certification and ethical standards for management accountants in countries with advanced accounting and in Bosnia and Herzegovina. The results showed that the situation in countries with advanced accounting and in Bosnia and Herzegovina is significantly different, and Bosnia and Herzegovina must improve the guidelines it relies on, take on the practices of others who have made significant progress in this area, and to set goals to pursue.

Blockchain Disruption on Management Accountant's Role: Systematic Literature Review

Blockchain considered as an emerging technology that potentially disrupts how management accountant work and his role. This research intends to understand what Blockchain’s capabilities will disrupt the profession by conducting a systematic literature review (SLR). A protocol of SLR is inspired by Kitchenham, Van Akthley, and Okoli in their works. The protocol consists of identifying purpose and outcome research, definition research question, preparing search and review protocol, title and abstract screening, paper quality assessment, data extraction, and data analysis. MAXQDA was used to conduct the SLR protocol. Seven academic journal databases were used in the searching stage. Kitchenham’s guidelines inspire data extraction and narrative synthesis. This study finds that Blockchain enables the user to do real-time accounting, gather data for supervising and monitoring function, and streamline the accounting practice process. With these findings, the management accountant can prepare to blockchain disruption by upgrading his analytics and computation skills.

DEVELOPMENT OF STRATEGIC MANAGEMENT ACCOUNTING ON THE BASIS OF BALANCED SCORECARD

The expediency of developing strategic management accounting based on the use of a balanced scorecard has been substantiated. The purpose of the article is to identify areas of development of the strategic management accounting system based on the use of a balanced scorecard, as well as obstacles to its effective functioning. The necessity of introducing the position of a strategic management accountant in the conditions of using a balanced scorecard at enterprises has been substantiated. The main differences between a strategic management accountant and a traditional management accountant have been identified. In order to overcome the crisis in the management accounting system, it has been proposed to expand the subject area of the classical management accounting system in order to meet the needs of strategic management of the enterprise. The possibilities of the balanced scorecard to provide comprehensive control and interactive management of the strategic development of the enterprise have been analyzed. The directions for the development of strategic management accounting based on the use of a balanced scorecard have been developed (development of organizational structure for building strategic management accounting system; distinguishing between the functions of strategic management accountants and strategic managers; empirical analysis of the effectiveness of the implementation of a balanced scorecard as an accounting tool). Organizational and methodological obstacles that prevent the introduction of a balanced scorecard as a method of strategic management accounting are identified and systematized into three groups. The job functions and strategic tasks of a strategic management accountant have been formed, which will combine traditional accounting functions for the collection and processing of strategic accounting information with analytical, control and communication functions. Organizational and methodological barriers to the smooth implementation of a balanced scorecard as a method of strategic management accounting in the practice of Ukrainian enterprises have been identified and analyzed (associated with improper performance of strategic management functions; associated with improper performance of their functions by strategic accountants; related to the economic and communication problems of the functioning of a balanced scorecard as an accounting tool).

Solusi Atas Problematika Perilaku Budgetary Slack Ditinjau Berdasarkan Etika Akuntan Manajemen

This article objective to find solution for the problematic of budgetary slack behavior based on management accountant ethics. This article examines the problem of budgetary slack and then connecting with management accountant ethics and ends with the preventive solution. This research using qualitative approach with descriptive methods. This article finds that if it's related to management accountant ethics, sanctions for violating the principles of integrity, objectivity, confidentiality, and professionalism are by reducing the annual bonus, rotating positions, demoting positions, and the most extreme by dismissing the employee. Prevention efforts can be done by improving the ethical work climate. While, the violation of the competency principle is by giving warning letter with sanctions for reducing the annual bonus and rotating positions in other divisions. Prevention efforts can be done are providing education and training to improve the competence of the accountants. Keywords: Solution; Budgetary Slack; Management Accountant Ethics.

Toward Cognitive Management Accounting

This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future of management accounting, the study of the impact of cognitive technologies on management accounting, the labor market research, and the current management accountant skills model. The purpose of the literature study was to highlight the opportunities and challenges of the application of cognitive technologies to management accounting and the role of cognitive abilities in the management accountant profession. The labor market study was conducted in order to analyze the impact of cognitive technologies on the management accountant profession and identify the core skills required. The paper fulfills the research gap regarding the impact of cognitive information technologies on management accounting and the management accountant profession in terms of smart and sustainable organization conception. The number of job positions with cognitive analytic skills, big data skills, cognitive abilities, and additional skills and competencies was identified. Although the research reveals differences in the demand for skills and abilities among the studied countries, the common skills model for managerial accountants was successfully created.

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

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.

Istraživanje uloge i perspektive razvoja kontrolera kao poslovnog partnera menadžmenta

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.