首页 | 本学科首页   官方微博 | 高级检索  
     检索      


An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners
Authors:Jan M Bots  Edward Groenland  Dirk M Swagerman
Institution:1. Nyenrode School of Accountancy and Controlling, Nyenrode Business Universiteit, P.O. Box 130, 3620 AC Breukelen, The Netherlands;2. Faculty of Economic Sciences/Faculty of Management and Organisation, Rijksuniversiteit Groningen, Landleven 5, 9747 AD Groningen, The Netherlands
Abstract:In 2002, the Accountants-in-Business section of the International Federation of Accountants (IFAC) issued the Competency Profiles for Management Accounting Practice and Practitioners report. This “Birkett Report” presents a framework for competency development during the careers of management accountants (MAs). On the basis of this theoretical report, a hypothesis has been formulated about the sequence in which each of 38 competencies is expected to become important to the MA during his/her career. Results presented here show that practicing MAs see the same sequence of competencies during their careers as is presented in the theoretical framework, supporting Birkett’s competency model. The results indicate that there may be three groups of competencies: basic, advanced, and highly advanced. It may be said that the basic competencies need to be present at graduation. The advanced competencies may need to be present some years after the start of the MAs career. The highly advanced skills may be needed for Chief Financial Officer (CFO) candidates. These results suggest that advanced and highly advanced competencies are those that could be taught in continuing professional education (CPE) programs, while university education programs should focus on developing basic competencies.
Keywords:Management accountants  Competencies  Continuing professional education (CPE)
本文献已被 ScienceDirect 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号