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VALIDATING COMPETENCIES UNDERLYING A PROFESSIONAL ACCOUNTING CREDENTIAL

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Abstract

This paper describes how a professional practice (job) analysis was conducted to validate a list of 147 competencies and 176 knowledge topics for professional accountants in Canada. A stratified sample of 2,500 practicing accountants in Canada and two international regions (China and the Caribbean) was surveyed. The findings are being used by the professional body (CGA-Canada) to guide critical decisions about the education and credentialing requirements of accountants. These include the development of blueprints for certification examinations, refining critical aspects of curriculum development such as scope and depth of knowledge presentation, and the harmonization of products and services for continuing professional development

Year: 2011
OAI identifier: oai:CiteSeerX.psu:10.1.1.199.1771
Provided by: CiteSeerX
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