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Une Approche Technologique D'Autoevaluation Formative En Comptabilite : D'Une Logique De Transmission De Connaissances Comptables A Une Logique De Developpement De Competences En Comptabilite

Author

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  • Marie-Annick Montalan

    () (LGC - Laboratoire de Gestion et de Cognition - UPS - Université Paul Sabatier - Toulouse 3)

Abstract

La recherche de l'efficacité de l'individu par l'amélioration de sa compétence professionnelle ne peut être dissociée de celle de l'amélioration de la formation de cette compétence. La démarche retenue consiste à faire de la compétence le principe organisateur et régulateur d'une formation centrée évaluation et à recourir aux technologies de l'information et de la communication (TIC) pour penser un système d'auto-évaluation formative des compétences comptables. Cet article présente les apports de cette approche de la formation comptable permettant de passer d'une simple transmission de connaissances comptables à une élaboration de compétences en comptabilité.

Suggested Citation

  • Marie-Annick Montalan, 2002. "Une Approche Technologique D'Autoevaluation Formative En Comptabilite : D'Une Logique De Transmission De Connaissances Comptables A Une Logique De Developpement De Competences En Comptabilite," Post-Print halshs-00584508, HAL.
  • Handle: RePEc:hal:journl:halshs-00584508
    Note: View the original document on HAL open archive server: https://halshs.archives-ouvertes.fr/halshs-00584508
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