OBRAZOVANJE I OBUKA U OBLASTI STRATEŠKOG FINANSIJSKOG MENADŽMENTA I KONTROLE: U KOM PRAVCU BI TREBALO DA IDEMO?
DOI:
https://doi.org/10.56362/Rev23102025MKljučne reči:
strateški finansijski menadžment, direktor, obrazovanje, obukeApstrakt
Rad se bavi istraživanjem pravaca u kojima se kreću obrazovanje i obuka u oblasti finansijskog menadžmenta i kontrole, posebno na njihove strateš- ke aspekte. U radu se istražuje uloga finansijskog direktora i njegova uloga u postizanju finansijske optimizacije. Naglasak se stavlja na značaj efikasne komunikacije i koordinacije između obrazovnih institucija i profesionalaca iz oblasti finansijskog menadžmenta. Rad pruža uvid u način na koji organizacije mogu poboljšati svoje procese finansijskog upravljanja putem ključnih aspekata finansijske pismenosti.
Reference
Adomako, S., Danso, A., & Ofori Damoah, J. (2016). The moderating influence of financial literacy on the relationship between access to finance and firm growth in Ghana. Venture Capital, 18(1), 43-61.
Amann, W. (2016). Enabling Holistic Finance Education in Turbulent Times. The Financial Crisis, 137–144, doi:10.1007/978-3-319-20588-5_7.
Annandale, S. J. (1992). Directing strategically financial management education and training, Accounting Education: An International Journal, 1(3), 253-257, doi: 10.1080/09639289200000036.
Barsky, N. P., & Catanach Jr, A. H. (2013). What makes a CFO” the best”?. Strategic Finance, 94(10), 29-35.
Beke-Trivunac, J., & Vićentijević, K. (2022). Ekonomija i ekologija –novi pristup računovodstvenoj praksi. Revizor, 25(100), 111-116. https://doi.org/10.56362/Rev22100111B.
Corson, M., The CFO Imperative: How can bold CFOs reframe their role to optimize performance? E&Y, (28 Jun 2023) www.ey.com/GL/en/Issues/Managing-finance/The-DNA-of-the-CFO---perspectiveson-the-evolving-role.
Delkhosh, M., & Mousavi, H. (2016). Strategic financial management review on the financial success of an organization. Mediterranean Journal of Social Sciences, 7(2 S2), 30.
Fox, J., Bartholomae, S., & Lee, J. (2005). Building the case for financial education. Journal of Consumer Affairs, 39(1), 195-214. doi:10.1111/j.1745-6606.2005.00009.x.
Greenspan, A. (2002). Financial literacy: A tool for economic progress. The Futurist, 36(4), 37.
Hakim, M. S., Oktavianti, V., & Gunarta, I. K. (2018, April). Determining factors that contribute to financial literacy for small and medium enterprises. In IOP Conference Series: Materials Science and Engineering (Vol. 337, No. 1, p. 012064). IOP Publishing.
Hogarth, J. M., Beverly, S. G., & Hilgrert, M. (2003). Patterns of Financial Behaviors: Implications for Community Educators and Policymakers Discussion Draft – February.
Hommel, U., & Fabich, M., & Schellenberg, E., & Firnkorn, L. (2012). The Strategic CFO. Creating Value in a Dynamic Market Environment, Springer.
Iliev, P., & Roth, L. (2023). Director Expertise and Corporate Sustainability. Review of Finance, rfad012, https://doi.org/10.1093/rof/rfad012.
Illmeyer, M., Grosch, D., Kittler, M., & Priess, P. (2017). The impact of financial management on innovation. Entrepreneurship and Sustainability Issues, 5(1), 58-71.
Janković, B., Knežević, S., & Milojević, S. (2023). Uloga računovodstvenog forenzičara u krivičnom postupku. Revizor, 26(101), 1-9. https://doi.org/10.56362/Rev23101001J.
Jović, V. (2014). The role and skills of the finance director in creating and maintaining the value of the company. FINIZ 2014-The Role of Financial Reporting in Corporate Governance, 109-111.
Knežević, S., Milojević, S., & Špiler, M. (2021). Edukacija o forenzičkom računovodstvu i veza s praksom. Revizor, 24(95-96), 35-49.
Knežević, S., Obradović, T., & Milojević, S. (2022). Upravljanje rizikom od pojave korupcije u sektoru odbrane. Revizor, 25(99), 21-34. https://doi.org/10.56362/Rev2299021K.
Milašinović, M. ., Knežević, S. ., & Mitrović, A. (2022). The significance of audit and audit opinions in the contemporary environment. Revizor, 25(97-98), 21-31. https://doi.org/10.56362/Rev2298021M.
Miller, S. (2023). Finance for Freelance. Higher Education Financial Wellness Alliance (HEFWA), https://hdl.handle.net/2022/29324.
Mirković, V., Perić, G., & Jokić, A. (2010). Possibilities for corporate governance in p blic enterprises in serbia. BizInfo (Blace) Journal of Economics, Management and Informatics, 1(2), 23-29. Retrieved from http://bizinfo.edu.rs/index.php/bizinfo/article/view/91.
Mitic, N., Popovic, M., Miskic, M., & Srebro, B. (2020). The Impact of Competences and Skills on Female Entrepreneurship Development in Digital Era. Limes plus, 3(65-97).
Mitrić, M., Stanković, A., & Lakićević, A. (2012). Forensic Accounting – the Missing Link in Education and Practice. Management – Journal for Theory and Practice Management, 17(65), 41-50.
Mitrović, A., & Milašinović, M. (2020). Analysis of the opinions in the audit reports of hotel companies in the Republic of Serbia. Knowledge – International Journal, 38(1), 33-38.
Mitrović, A., & Milašinović, M. (2021). Specifična pitanja revizije hotelijerskih preduzeća i njihov značaj prilikom donošenja poslovno-finansijskih odluka. Naučni skup „Računovodstvo i revizija u teoriji i praksi“, 23-40, Banja Luka College, Banja Luka, Republika Srpska.
Mitrović, A., Ognjanović, J., & Milašinović, M. (2022). Interna kontrola i računarsko okruženje. „Revizor“, 25(99), 65-80.
Moody, M., & Marlowe, J. (2009). Recent Iterations in the Public Financial Management Curriculum: Is What Practitioners Need Being Taught? Journal of Public Affairs Education, 15(1), 47-58. https://doi.org/10.1080/1523680.
Morgan, E., & Prowle, M. (2004). Financial management and control in higher education. Routledge.
Osadchy, E. A., & Akhmetshin, E. M. (2015). Development of the financial control system in the company in crisis. Mediterranean Journal of Social Sciences, 6(5), 390.
Osipov, P., Ziyatdinova, J., Girfanova, E. (2020). Factors and Barriers
in Training Financial Management Professionals. In: Auer, M., Tsiatsos, T. (eds) The Challenges of the Digital Transformation in Education. ICL 2018. Advances in Intelligent Systems and Computing,
vol 916. Springer, Cham. https://doi.org/10.1007/978-3-030-11932-
_17
PriceWaterhouseCoopers 2009. Financial Leadership in Challenging
Times.: Challenges and Opportunities for Today’s CFOs. PWC, Nov.
Pringle-Onwunaka, G., & Lewis, S. (2023). Not Everyone Speaks Your
Language: Understanding and Utilizing Cross-Culturalism. Higher
Education Financial Wellness Alliance (HEFWA), https://hdl.handle.
net/2022/29323.
Radojević, A., Dragičević, P., & Milašinović, M. (2022). interdependence of control activities and monitoring as components of the internal control system of manufacturing companies in the Republic
of Serbia. Acta Economica, 20(36), 175-194.
Root, T., Rozycki, J., Senteza, J., & Suh, I. (2007). The undergraduate
finance curriculum in the new millennium: A comprehensive survey. Journal of Financial Education, 1-27.
Stanišić, M. (2022). Upravljanje funkcijom interne revizije. Revizor, 25(100), 93-110. https://doi.org/10.56362/Rev22100093S.
Špiler, M. (2012). Strategijski menadžment velikih poslovnih sistema. Tronik dizajn, Beograd.
Vićentijević, K. (2022). Izazovi internet of things tehnologije na
trendove u računovodstvenoj profesiji. Revizor, 25(100), 31-40.
https://doi.org/10.56362/Rev22100031V.
Wawryszuk-Misztal, A., & Wrońska-Bukalska, E. (2014). Duties of
financial director from board’s perspective. In: Proceedings of the
Management Knowledge and Learning International Conference (pp.
-680).
Wise, S. (2013). The impact of financial literacy on new venture survival. International Journal of Business and Management, 8(23),
Zehetner, K., Fahrngruber, B., Pichler, R., & Trappl, S. (2013). Financial Leadership-Transforming Financial Experts into CFOs. International Journal of Business and Management Studies, 2(2), 615-621.