Developing Accountants: From Novice to Expert

Autor/inn/en	Murphy, Brid; Hassall, Trevor
Titel	Developing Accountants: From Novice to Expert
Quelle	In: Accounting Education, 29 (2020) 1, S.1-31 (31 Seiten)Infoseite zur Zeitschrift PDF als Volltext Verfügbarkeit
Sprache	englisch
Dokumenttyp	gedruckt; online; Zeitschriftenaufsatz
ISSN	0963-9284
DOI	10.1080/09639284.2019.1682628
Schlagwörter	Accounting; Professional Personnel; Professional Development; Professional Continuing Education; Experiential Learning; Novices; Expertise; Foreign Countries; Ireland + Suchen Sie Ihr Suchwort? Abrechnung; Buchführung; Buchhaltung; Personalbestand; Berufsfeldbezogener Unterricht; Weiterbildung; Experiental learning; Erfahrungsorientiertes Lernen; Expert appraisal; Ausland; Irland
Abstract	The ability of accountants to appropriately perform in practice is linked to over-arching professional competence. Continuing Professional Development (CPD) is the current solution with reference to maintenance and development of professional competence. A phenomenographic approach is used to explore how accounting practitioners perceive competence in the context of their professional status and how, through engagement with CPD, they maintain and develop their professional competence. Findings highlight participant practitioners experience a series of developmental blocks at varying experiential stages and report significant differences in relation to perceptions and practices at these experiential stages. The paper provides some insights into a potential competency framework and a learning mapping which may be used by professional accounting bodies in the development of further CPD guidance. (As Provided).
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Erfasst von	ERIC (Education Resources Information Center), Washington, DC
Update	2022/1/01