摘要：The successful operation of the accounting staff in a corporate management environmentof a free-market enterprise is determined by the accountants’ job skills, i.e. notjust their knowledge of book-keeping regulations and procedures, but rather, in theirproblem-solving ability, effective decision-making with regard to production, finance andinvestment, as well as the drive to make an impact on the development strategy of enterprisesin a competitive environment and the readiness to provide information for differentgroups of users.This paper discusses the core competencies of accounting officers and studies whatmakes accounting practices effective. The findings presented in this paper will be used tosubstantiate the competence-based approach to the method of providing accounting officerswith the type of skills and abilities which are essential to the smooth operation of anaccounting department.
关键词：competence; accounting; accounting personnel; organization of accounting;accounting profession; ethical behavior.
