Competence-Based Approaches to the Preparation of Professional Accountants (Accountancy Education Support Materials)
The issue of competence and its assessment has become a major topic within the profession. Unfortunately, there is a lot of confusion related to it, since the term "competence" is commonly used to mean different things in an everyday context as well as in academic discussions. Moreover, what is deemed desirable by one may not be deemed desirable by another, and what is considered to be acceptable performance by one may not be acceptable to another.
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