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首页> 外文期刊>Procedia - Social and Behavioral Sciences >The Roles and Qualities of Management Accountants in Organizations – Evidence from the Field
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The Roles and Qualities of Management Accountants in Organizations – Evidence from the Field

机译：组织中管理会计师的角色和素质-来自实地的证据

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摘要

The research purpose is to analyze the role and qualities of management accountants in Polish companies. Survey method has been selected for the research. The survey was based on 208 questionnaires. The study has shown that the most important tasks performed by the management accountants are budgeting, cost control and performance measurement. According to the respondents on the formation of these tasks, the greatest impact have: a) external factors such as orientation to the customers’ needs and development of information technology as well as b) internal factors: recommendations from the company headquarters and implementation of IT system. Respondents also pointed to a number of important features which must distinguish management accountants in terms of knowledge, skills and the personality characteristics.
机译：研究目的是分析波兰公司中管理会计师的角色和素质。研究选择了调查方法。该调查基于208份问卷。研究表明，管理会计师执行的最重要任务是预算，成本控制和绩效衡量。根据受访者对这些任务形成的影响，最大的影响是：a）外部因素，例如满足客户需求和信息技术的发展;以及b）内部因素：公司总部的建议和IT的实施系统。受访者还指出了许多重要特征，必须从知识，技能和人格特征方面区分管理会计师。

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