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More than ‘continuing professional development’: a proposed new learning framework for professional accountants

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  • Hilary Lindsay

Abstract

This paper explores literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a framework for professional learning. In this, the concepts of CPD and lifelong learning are replaced with ‘learning relating to professional competence’ and ‘learning relating to career adaptability’. The framework also contrasts the learning of an ‘informed professional’, a ‘competent professional’ and a ‘complete professional’. This holistic model, derived from existing literature, will be of interest to professional accountancy bodies and educators of accountants and will inform their ongoing interactions with current and future professional accountants.

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  • Hilary Lindsay, 2016. "More than ‘continuing professional development’: a proposed new learning framework for professional accountants," Accounting Education, Taylor & Francis Journals, vol. 25(1), pages 1-13, February.
    • Handle: RePEc:taf:accted:v:25:y:2016:i:1:p:1-13
    DOI: 10.1080/09639284.2015.1104641
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    References listed on IDEAS

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    1. Hamadi Fakhfakh & Mondher Fakhfakh & María Consuelo Pucheta-Martínez, 2008. "The impact of harmonisation by the International Federation of Accountants: An empirical study of the informational value of Tunisian auditors' reports," Managerial Auditing Journal, Emerald Group Publishing, vol. 23(8), pages 824-859, September.
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    Cited by:

    1. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    2. Plant, Kato & Barac, Karin & Sarens, Gerrit, 2019. "Preparing work-ready graduates – skills development lessons learnt from internal audit practice," Journal of Accounting Education, Elsevier, vol. 48(C), pages 33-47.
    3. Paisey, Catriona & Paisey, Nicholas J., 2020. "Protecting the public interest? Continuing professional development policies and role-profession conflict in accountancy," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.

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