KL-ARK. Concept of Measurement of Economic Quality of Staff Competences

  • Anna Karmańska


The article has a dual aim. Primarily, it presents and brings up for discussion the approach referred to as KL-ARK, which – as assumed – is to allow for the evaluation of the so-called economic quality of staff competences to be used in profit oriented organisations. Secondly, it outlines experiences connected with the creation of the concept which in real terms may be managerially useful to corporate internal as well as external stakeholders. The study is included in the trend of research on the usefulness of information systems in accounting. The research results from changes in business pursuit models and related managerial information needs as well as external reporting. The discussion presented accounts primarily for: (1) concepts referring to corporate activity planning and integrated reporting, given presently so much coverage, pay much attention to corporate intangible assets and (2) it is often said that they are crucial corporate competences and their role is emphasized the short, medium and long term of corporate activity. This text focuses on corporate staff competences as priority intangible assets that determine different areas of possibilities in which there may appear further intangible assets invisible in the corporate balance. This context, outlined here synthetically, gives rise to the presentation of the author's own designed concept of measurement (KL-ARK) of competences of staff employed in the company. The article presents experiences connected with the creation of concept of a tool to be used in management accounting and controlling.1

How to Cite
KARMAŃSKA, Anna. KL-ARK. Concept of Measurement of Economic Quality of Staff Competences. GSTF Journal on Business Review (GBR), [S.l.], v. 5, n. 2, jan. 2018. ISSN 2251-2888. Available at: <http://dl6.globalstf.org/index.php/gbr/article/view/1271>. Date accessed: 19 may 2019.