Professional skills of an accountant and auditor

Teachers

Included in study programs

Teaching results

Learning outcomes
The aim of the course Professional skills of an accountant and auditor is to acquire information about the business environment and entrepreneurship with regard to communication aspects, mastering the relationship between the organizational structure of the company, management methods and methods of communication
Knowledge
The student will gain knowledge about corporate culture, ethical behavior, social responsibility in business, communication and communication relationships, team formation, management and evaluation, motivation and professional behavior of accountant and auditor
Competences
The student can use the knowledge and skills in the field of corporate culture, ethical behavior, communication or professional behavior in a managerial position within the accounting department of the company, as a member of the audit team, etc.
Skills
The student will gain the basics of proper forms of communication between employees and company management, learn the principles of ethical professional behavior and conflict resolution, gain an overview of the importance of personnel management and the principles of psychohygiene.

Indicative content

Corporate culture in business, corporate culture, corporate management culture, values, and business ethics
Ethical behavior in the company - reputation, honesty and care, competence, objectivity, client relations, and confidentiality, reporting violations of conduct, illegal activity, remuneration, publicity, and advertising, disciplinary procedures
Corporate social responsibility - the impact of culture on corporate values, attitudes, behavior ,and performance, corporate social responsibility, and enterprise
The role of the accounting officer and its impact on the development of corporate culture - seeking and clarifying information and opinions of others, including providing feedback to such individuals, isolating key aspects of information and processing summaries for use by third parties, ability to provide information, negotiation and conclusion agreements, promoting new ideas and gaining their support, the ability to express and accept constructive criticism in order to improve future performance, providing advice in the field, creating incentives for other people to provide information and suggestions, ethical behavior in mutual relations
Communication relations between the accounting department and other departments of the company - organizational concept, organization of group activities into work units and establishing relations between these units, determination of powers, duties, and tasks of individual employees and work units
Individual and group behavior in the company - behavior of individuals in the company, human personality in the company, the importance and importance of groups, characteristics of an effective working group, individual and group approach to work
Team building, development, and management - key employees and their role and relationships in the company, the role of the manager in team building and individual development, methods of evaluating team performance
The motivation of individuals and groups - the importance of motivation, motivational theories, promoting new ideas in other people and gaining their support, the importance of the remuneration system in the motivational process, the importance of constructive feedback in the motivational process
Coaching - the importance of coaching, types of coaching
Employee evaluation - the importance of employee evaluation, the process of implementing labor standards and performance, the process of preparing an appraisal interview, key communication skills used in an effective appraisal interview, the importance of feedback in appraisal interviews, continuity of appraisal, and effective staff development evaluation process
Recruitment and selection of employees - the importance of effective recruitment and selection for the company, types of recruitment and selection of employees, role, and responsibility of participants in recruitment and selection of employees, criteria for evaluation of successful recruitment and selection of employees, the importance of job description and required competence and skills of the candidate
Forms and methods of communication, features of effective communication - the importance of effective communication in the workplace, form, style, and types of communication within the company, verbal and nonverbal communication, development of negotiation techniques and skills
The professional conduct of an accountant and auditor

Support literature

Etický kódex audítora SKAU, Príručka s etickým kódexom audítora. 2018. https://www.skau.sk/wp-content/uploads/2020/01/Eticky-kodex-auditora-final-uprava.pdf
Usmernenia SKAU dostupné na www.skau.sk.
Putnová,A.-Seknička,P.: Etické řízení ve firmě, Grada, Praha 2007
Janotová H. a kol. Profesijná etika. Euroex Bohemia, 2005
Remišová, A. Etika a ekonomika. Kalligram, Bratislava. 2011
Kellie A. McElhaney. Dobrý biznis. Strategická príručka ako zladiť program spoločenskej zodpovednosti so značkou firmy. Eastone Books, Bratislava. 2011

Syllabus

1. Corporate culture in business, corporate culture, corporate management culture, values, and business ethics 2. Ethical behavior in the company - reputation, honesty and care, competence, objectivity, client relations, and confidentiality, reporting violations of conduct, illegal activity, remuneration, publicity, and advertising, disciplinary procedures 3. Corporate social responsibility - the impact of culture on corporate values, attitudes, behavior ,and performance, corporate social responsibility, and enterprise 4. The role of the accounting officer and its impact on the development of corporate culture - seeking and clarifying information and opinions of others, including providing feedback to such individuals, isolating key aspects of information and processing summaries for use by third parties, ability to provide information, negotiation and conclusion agreements, promoting new ideas and gaining their support, the ability to express and accept constructive criticism in order to improve future performance, providing advice in the field, creating incentives for other people to provide information and suggestions, ethical behavior in mutual relations 5. Communication relations between the accounting department and other departments of the company - organizational concept, organization of group activities into work units and establishing relations between these units, determination of powers, duties, and tasks of individual employees and work units 6. Individual and group behavior in the company - behavior of individuals in the company, human personality in the company, the importance and importance of groups, characteristics of an effective working group, individual and group approach to work 7. Team building, development, and management - key employees and their role and relationships in the company, the role of the manager in team building and individual development, methods of evaluating team performance 8. The motivation of individuals and groups - the importance of motivation, motivational theories, promoting new ideas in other people and gaining their support, the importance of the remuneration system in the motivational process, the importance of constructive feedback in the motivational process 9. Coaching - the importance of coaching, types of coaching 10. Employee evaluation - the importance of employee evaluation, the process of implementing labor standards and performance, the process of preparing an appraisal interview, key communication skills used in an effective appraisal interview, the importance of feedback in appraisal interviews, continuity of appraisal, and effective staff development evaluation process 11. Recruitment and selection of employees - the importance of effective recruitment and selection for the company, types of recruitment and selection of employees, role, and responsibility of participants in recruitment and selection of employees, criteria for evaluation of successful recruitment and selection of employees, the importance of job description and required competence and skills of the candidate 12. Forms and methods of communication, features of effective communication - the importance of effective communication in the workplace, form, style, and types of communication within the company, verbal and nonverbal communication, development of negotiation techniques and skills 13. The professional conduct of an accountant and auditor

Requirements to complete the course

26 hours of seminars
26 hours of preparation for the seminars
26 hours of preparation for the exam
Total study load (in hours): 78

Student workload

26 hours of seminars
26 hours of preparation for the seminars
26 hours of preparation for the exam
Total study load (in hours): 78

Language whose command is required to complete the course

slovak

Date of approval: 10.02.2023

Date of the latest change: 14.12.2021