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Professional competence and continuing professional development in accounting: professional practice vs. non-practice

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  • Brid Murphy

Abstract

In 2004, the International Federation of Accountants introduced International Education Standard 7 (IES 7), requiring all member professional accounting bodies to adopt mandatory continuing professional development (CPD) schemes. IES 7 places responsibility on individual accounting practitioners to maintain, develop and certify appropriate professional competence. A number of studies have examined practitioner engagement with formal CPD mechanisms and highlighted differing levels of engagement vis-à-vis professional roles. However, the nature of this difference had not been explained. This paper addresses this gap and examines perceptions of professional competence and associated CPD practices. Participants were selected from one professional accounting body, Chartered Accountants Ireland, and a phenomenographic approach was used to obtain and analyse experiential accounts. The findings highlight significant differences between perceptions and practices among participants in professional practice and non-practice roles.

Suggested Citation

  • Brid Murphy, 2017. "Professional competence and continuing professional development in accounting: professional practice vs. non-practice," Accounting Education, Taylor & Francis Journals, vol. 26(5-6), pages 482-500, November.
    • Handle: RePEc:taf:accted:v:26:y:2017:i:5-6:p:482-500
    DOI: 10.1080/09639284.2016.1218780
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    References listed on IDEAS

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    1. Graham Cheetham & Geoff Chivers, 2005. "Professions, Competence and Informal Learning," Books, Edward Elgar Publishing, number 3109.
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    Cited by:

    1. 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.
    2. 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.
    3. Teiusan Sorin-Ciprian, 2019. "Professional Development Of Accountants," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 5, pages 86-99, October.
    4. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2018. "Accounting education literature review (2017)," Journal of Accounting Education, Elsevier, vol. 43(C), pages 1-23.

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