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Guidance & Support Tools

IAESB

Published: Apr 01, 2003

ISBN 1-931949-04-2

English

 

IEP 2 - Towards Competent Professional Accountants

This Paper suggests that one of the objectives of the competence-based approach should be to link accounting curriculums more closely with workplace requirements. By analyzing workplace roles, professional bodies can then work backwards to determine the knowledge and other capabilities that those roles are based on. Thus, a competence-based approach can inform education and training systems of the relevant knowledge and capabilities expected. Accounting curriculums can be updated by regularly reviewing workplace requirements and then determining the revisions needed to meet the new requirements, thus helping to ensure that the knowledge and other capabilities remain relevant.




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