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A Framework of Best Practice of Continuing Professional Development for the Accounting Profession

Author

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  • Paul de Lange
  • Beverley Jackling
  • Ilias G. Basioudis

Abstract

The International Accounting Education Standards Board (IAESB) places a strong emphasis on individual professionals taking responsibility for their Continuing Professional Development (CPD). On the other hand, the roles performed by professional accountants have evolved out of practical necessity to ';best' suit the diverse needs of business in a global economy. This diversity has meant that professional accountants are seen in highly specialised roles requiring diverse skill sets. In order to enhance the contribution of the accountant as a knowledge professional for business, it follows that CPD that leverages off an individual's experience should be designed to meet the needs of professionals across the different specialised roles within the profession. In doing so the project identifies how CPD should differ across roles and levels of organisational responsibility for accounting professionals. The study also makes a number of policy recommendations to IAESB and IFAC.

Suggested Citation

  • Paul de Lange & Beverley Jackling & Ilias G. Basioudis, 2013. "A Framework of Best Practice of Continuing Professional Development for the Accounting Profession," Accounting Education, Taylor & Francis Journals, vol. 22(5), pages 494-497, October.
  • Handle: RePEc:taf:accted:v:22:y:2013:i:5:p:494-497
    DOI: 10.1080/09639284.2013.824197
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    Cited by:

    1. Muhammad Umar Draz & Fayyaz Ahmad, 2017. "Continuing Professional Development and Accounting Academics: A Literature Review," International Journal of Learning and Development, Macrothink Institute, vol. 7(4), pages 44-52, December.
    2. Abdel K. Halabi, 2015. "Australian Rural Accountants' Views on How Locally Provided CPD Compares with City-based Provision," Accounting Education, Taylor & Francis Journals, vol. 24(6), pages 539-554, December.
    3. Ștefan Bunea & Flavius-Andrei Guinea, 2023. "Stakeholders’ Perceptions of the Vocational Competences Acquired by Students Enrolled in Accounting Master’s Programmes in Romania," Sustainability, MDPI, vol. 15(9), pages 1-28, April.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2015. "Accounting education literature review (2013–2014)," Journal of Accounting Education, Elsevier, vol. 33(2), pages 69-127.

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