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Details van artikel 14 van 15 gevonden artikelen
| Titel: |
The development of standards of competence in accounting |
| Auteur: |
Hardern, Geoff |
| Verschenen in: |
Accounting education |
| Paginering: | Jaargang 4 (1995) nr. 1 pagina's 17-27 |
| Jaar: |
1995-03 |
| Inhoud: |
The paper attempts to assess the potential value of generic standards of competence to the future education and training of accountants and the implications for education, training and assessment practices. It identifies some problems in applying the technique of functional analysis to the definition of professional standards in general before looking at the specific problems of setting standards for accountants. Eraut's classification of types of knowledge which underpin professional performance is applied to the case of accounting. These comments are related to the draft accounting standards which have been produced under the Occupational Standards Programme with particular reference to the Management Accounting Standards. |
| Uitgever: |
Routledge |
| Bronbestand: |
Elektronische Wetenschappelijke Tijdschriften |
Details van artikel 14 van 15 gevonden artikelen
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