- Author
- Wrońska-Bukalska Elżbieta (Uniwersytet Marii Curie-Skłodowskiej w Lublinie), Wawryszuk-Misztal Anna (Uniwersytet Marii Curie-Skłodowskiej w Lublinie)
- Title
- Is a Financial Director a Strategist or a Steward? A Comparative Analysis of Poland, the US and China
Dyrektor finansowy - strateg czy administrator. Analiza porównawcza Polski, Stanów Zjednoczonych i Chin - Source
- Nauki o Finansach / Uniwersytet Ekonomiczny we Wrocławiu, 2015, nr 4 (25), s. 122-134, tab., bibliogr. 34 poz.
Financial Sciences / Uniwersytet Ekonomiczny we Wrocławiu - Keyword
- Dyrektor finansowy, Kompetencje, Model kompetencji, Zarządzanie finansami
Chief Financial Officer (CFO), Competences, Competence model, Financial management - Note
- streszcz., summ.
- Abstract
- Celem niniejszego opracowania jest zaprezentowanie roli dyrektora finansowego w trzech krajach - Polsce, Stanach Zjednoczonych i Chinach. Analiza roli dyrektora finansowego została dokonana w oparciu o model kompetencji opracowany przez firmę Deloitte. Problemem badawczym było zbadanie, czy rola stratega w pracy dyrektora finansowego jest we wszystkich analizowanych krajach taka sama. Hipoteza badawcza odnosiła się do stwierdzenia, że ze względu na różnice w otoczeniu biznesowym (kultura, historia, system gospodarczy) rola stratega dominuje w pracy dyrektora finansowego w Stanach Zjednoczonych. W celu weryfikacji postawionej hipotezy zastosowano metodę analizy ogłoszeń o pracę odnoszących się do pracy dyrektora finansowego. Zawarte stwierdzenia w ogłoszeniach odzwierciedlają punkt widzenia oczekiwań zarządu. Wyniki badań pozwalają stwierdzić, że we wszystkich trzech krajach dominującymi oczekiwanymi zadaniami są te odnoszące się do charakterystyki administratora. Co zaskakujące, najczęściej charakterystyki stratega pojawiają się w Polsce.(abstrakt oryginalny)
The article aims to present the role of the financial director in three different countries (Poland, China, and the US). The role of the financial director was defined by the Model of Competences covering two dimensions and four faces of the CFO. The literature and survey reviews let us think that nowadays the dominant role of the financial director is that of Strategist. The main research question was to find out whether the job of the CFO and his/her main role differs across these countries (Strategist and Catalyst will be dominant in the US, but in other countries Steward and Operator will be dominant). The choice of these countries was not a random one because they have a different history, corporate governance systems and culture. The method which reveals the CEO's expectations towards the CFO's duties was applied. The research consisted of a comparative analysis of job advertisements in these countries. The results of this research provide a new description of the CFO's roles. In each country the main duty of the CFO was Steward (even in the US). In Poland, financial director as Strategist appeared more frequently (than in the other two countries) but was not dominant, either. The research study uses the Model of Competences, which allows to identify whether the CFO is really a strategic position. These findings have important implications for understanding the role of CFOs and their work.(original abstract) - Accessibility
- The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics - Full text
- Show
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- Cited by
- ISSN
- 2080-5993
- Language
- eng
- URI / DOI
- http://dx.doi.org/10.15611/nof.2015.4.09