Competence Approach as a Basis for Personnel Support for Strategic Administrative Accounting at the Enterprise

Abstract

The article is devoted to the study of the competence approach as the basis for staffing strategic management accounting in the enterprise. The analysis of the scientific literature showed that the distinctive features of strategic management accounting is that the priority direction for the formation of information in its system is to satisfy the information needs of strategic management in terms of accounting and analysis of key success factors, risks and the formation of strategic management reporting. The essence of the concept «competence» is investigated and the determinant of professional competence of a specialist in strategic management accounting based on the concept of competence is substantiated. Based on a structural approach, the components of professional competence of a specialist in strategic management accounting are proposed. To assess the overall competence of specialists in strategic management accounting at the enterprise level, an integral indicator has been proposed that is formed according to the following criteria: cognitive motivation, professional skills, interpersonal and communication skills, management skills, collective skills, the indicator «Specialist in strategic management accounting through the eyes of an enterprise manager». A template has been developed for presenting the results of an assessment of the overall competence of a specialist in strategic management accounting. According to the results of the study, it was established that the implementation of a strategy for the sustainable functioning of business entities in a market economy places new demands not on specific knowledge, but on the competences of employees, their personal qualities. The proposed methodological approach to assessing the overall competence of specialists in strategic management accounting is universal and can be adapted for use in enterprises from any legal form and industry. The value of the methodical approach lies in the fact that it will not only enable managers and managers of enterprises to assess the competence of staffing for strategic management accounting based on the key components of the overall competence of a strategic management accounting specialist, but also creates innovative tools to enhance effective strategic management of the enterprise as a whole.