Competency-Based Accounting Education, Training, and Certification : An Implementation Guide

This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It...

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Main Authors: Borgonovo, Alfred, Friedrich, Brian, Wells, Michael
Format: Handbook
Language:English
Published: Washington, DC: World Bank 2019
Subjects:
Online Access:https://documents.worldbank.org/en/publication/documents-reports/documentdetail/557731557866842636/competency-based-accounting-education-training-and-certification-an-implementation-guide
http://hdl.handle.net/10986/31701
id okr-10986-31701
recordtype oai_dc
spelling okr-10986-317012021-04-23T14:05:09Z Competency-Based Accounting Education, Training, and Certification : An Implementation Guide Borgonovo, Alfred Friedrich, Brian Wells, Michael COMPETENCE COMPETENCY MAPS LEARNING OUTCOMES ACCOUNTING ACCOUNTING EDUCATION REFORMS EDUCATION REFORMS PROFESSIONAL ACCOUNTING LIFELONG LEARNING CERTIFICATION PROGRAM INITIAL PROFESSIONAL DEVELOPMENT This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals. The purpose of the guide is to • increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies; • convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC); • provide a common reference framework for organizations pursuing CBAETC and the consultants working with them; • assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy’s rapidly evolving needs; and • improve financial reporting, auditing, and regulation. This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™). 2019-05-14T20:22:28Z 2019-05-14T20:22:28Z 2019-05-14 Handbook https://documents.worldbank.org/en/publication/documents-reports/documentdetail/557731557866842636/competency-based-accounting-education-training-and-certification-an-implementation-guide 978-1-4648-1403-7 978-1-4648-1562-1 http://hdl.handle.net/10986/31701 English International Development in Practice; CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo World Bank Washington, DC: World Bank Publications & Research Publications & Research :: Publication
repository_type Digital Repository
institution_category Foreign Institution
institution Digital Repositories
building World Bank Open Knowledge Repository
collection World Bank
language English
topic COMPETENCE
COMPETENCY MAPS
LEARNING OUTCOMES
ACCOUNTING
ACCOUNTING EDUCATION
REFORMS
EDUCATION REFORMS
PROFESSIONAL ACCOUNTING
LIFELONG LEARNING
CERTIFICATION PROGRAM
INITIAL PROFESSIONAL DEVELOPMENT
spellingShingle COMPETENCE
COMPETENCY MAPS
LEARNING OUTCOMES
ACCOUNTING
ACCOUNTING EDUCATION
REFORMS
EDUCATION REFORMS
PROFESSIONAL ACCOUNTING
LIFELONG LEARNING
CERTIFICATION PROGRAM
INITIAL PROFESSIONAL DEVELOPMENT
Borgonovo, Alfred
Friedrich, Brian
Wells, Michael
Competency-Based Accounting Education, Training, and Certification : An Implementation Guide
relation International Development in Practice;
description This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals. The purpose of the guide is to • increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies; • convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC); • provide a common reference framework for organizations pursuing CBAETC and the consultants working with them; • assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy’s rapidly evolving needs; and • improve financial reporting, auditing, and regulation. This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™).
format Handbook
author Borgonovo, Alfred
Friedrich, Brian
Wells, Michael
author_facet Borgonovo, Alfred
Friedrich, Brian
Wells, Michael
author_sort Borgonovo, Alfred
title Competency-Based Accounting Education, Training, and Certification : An Implementation Guide
title_short Competency-Based Accounting Education, Training, and Certification : An Implementation Guide
title_full Competency-Based Accounting Education, Training, and Certification : An Implementation Guide
title_fullStr Competency-Based Accounting Education, Training, and Certification : An Implementation Guide
title_full_unstemmed Competency-Based Accounting Education, Training, and Certification : An Implementation Guide
title_sort competency-based accounting education, training, and certification : an implementation guide
publisher Washington, DC: World Bank
publishDate 2019
url https://documents.worldbank.org/en/publication/documents-reports/documentdetail/557731557866842636/competency-based-accounting-education-training-and-certification-an-implementation-guide
http://hdl.handle.net/10986/31701
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