Competency-Based Accounting Education, Training, and Certification
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™).
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| Main Authors: | , , |
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| Format: | Handbook biblioteca |
| Language: | English |
| Published: |
Washington, DC: World Bank
2019-05-14
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| Subjects: | COMPETENCE, COMPETENCY MAPS, LEARNING OUTCOMES, ACCOUNTING, ACCOUNTING EDUCATION, REFORMS, EDUCATION REFORMS, PROFESSIONAL ACCOUNTING, LIFELONG LEARNING, CERTIFICATION PROGRAM, INITIAL PROFESSIONAL DEVELOPMENT, |
| Online Access: | https://documents.worldbank.org/en/publication/documents-reports/documentdetail/557731557866842636/competency-based-accounting-education-training-and-certification-an-implementation-guide https://hdl.handle.net/10986/31701 |
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dig-okr-10986317012024-07-25T15:47:43Z 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 Manuel Evaluación de impacto 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 https://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 application/pdf application/pdf Washington, DC: World Bank |
| institution |
Banco Mundial |
| collection |
DSpace |
| country |
Estados Unidos |
| countrycode |
US |
| component |
Bibliográfico |
| access |
En linea |
| databasecode |
dig-okr |
| tag |
biblioteca |
| region |
America del Norte |
| libraryname |
Biblioteca del Banco Mundial |
| language |
English |
| topic |
COMPETENCE COMPETENCY MAPS LEARNING OUTCOMES ACCOUNTING ACCOUNTING EDUCATION REFORMS EDUCATION REFORMS PROFESSIONAL ACCOUNTING LIFELONG LEARNING CERTIFICATION PROGRAM INITIAL PROFESSIONAL DEVELOPMENT 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 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 |
| 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 |
| topic_facet |
COMPETENCE COMPETENCY MAPS LEARNING OUTCOMES ACCOUNTING ACCOUNTING EDUCATION REFORMS EDUCATION REFORMS PROFESSIONAL ACCOUNTING LIFELONG LEARNING CERTIFICATION PROGRAM INITIAL PROFESSIONAL DEVELOPMENT |
| 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 |
| title_short |
Competency-Based Accounting Education, Training, and Certification |
| title_full |
Competency-Based Accounting Education, Training, and Certification |
| title_fullStr |
Competency-Based Accounting Education, Training, and Certification |
| title_full_unstemmed |
Competency-Based Accounting Education, Training, and Certification |
| title_sort |
competency-based accounting education, training, and certification |
| publisher |
Washington, DC: World Bank |
| publishDate |
2019-05-14 |
| url |
https://documents.worldbank.org/en/publication/documents-reports/documentdetail/557731557866842636/competency-based-accounting-education-training-and-certification-an-implementation-guide https://hdl.handle.net/10986/31701 |
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