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Continuing training in accounting profession: a comparative study

Author

Listed:
  • Rim Khemiri

    (LARSH - Laboratoire de Recherche Sociétés & Humanités - UPHF - Université Polytechnique Hauts-de-France - INSA Hauts-De-France - INSA Institut National des Sciences Appliquées Hauts-de-France - INSA - Institut National des Sciences Appliquées)

Abstract

In this paper the author presents the results of a comparative study of continued education impact on the accountant's qualification. The purpose of this paper is to understand better the concept of continuing education and to determine its impact on the CPA profession. The reasons of skill depreciation in accounting are twofold: on the one hand, there is important technological evolution; on the other hand, there are organizational changes. Due to the rapid information technology diffusion, globalization, increased mobility and innovation rate, the skills depreciate quickly. The initial training does not provide sufficient tools for lifelong employability any more. The acquisition and maintenance of skills are becoming more and more important in order to maintain one's position in a given field. Lifelong learning has become crucial to support careers which are more complex than in the past. Changes in workplace organization imply increased flexibility. The lifelong learning is interpreted in this work at he same time as a psychological need and as a tool of strategic intelligence. Continuing education is presented as a professional obligation for the International Federation of Accountants as well as for the majority of professional accounting corporations.

Suggested Citation

  • Rim Khemiri, 2010. "Continuing training in accounting profession: a comparative study," Post-Print hal-04509538, HAL.
    • Handle: RePEc:hal:journl:hal-04509538
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