Handbook

Competency-Based Accounting Education, Training, and Certification : An Implementation Guide

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collection.link.314
https://openknowledge.worldbank.org/handle/10986/29863
collection.name.314
International Development in Practice
dc.contributor.author
Borgonovo, Alfred
dc.contributor.author
Friedrich, Brian
dc.contributor.author
Wells, Michael
dc.date.accessioned
2019-05-14T20:22:28Z
dc.date.available
2019-05-14T20:22:28Z
dc.date.issued
2019-05-14
dc.description.abstract
This guide is designed to assist all those who are responsible for providing or overseeing formal education or practical experience that forms part of the initial professional development of aspiring professional accountants, or the continuing professional development of professional accountants. It is particularly relevant to professional accountancy organizations. It is also intended for policy makers and regulators who determine which organizations are licensed to certify professional accountants and related specializations, for example, audit professionals. The purpose of the guide is to • increase understanding of the gap between the current skills of many accountants in some regions and the skills that are relevant in increasingly digitized and globalized economies; • convey the essential features of Competency-Based Accounting Education, Training, and Certification (CBAETC); • provide a common reference framework for organizations pursuing CBAETC and the consultants working with them; • assist countries in developing in-country plans and implementing in-country processes that produce accountants with higher-order skills relevant to their economy’s rapidly evolving needs; and • improve financial reporting, auditing, and regulation. This guide complements and builds on International Education Standards (IES™) of the International Accounting Education Standards Board™ (IAESB™).
en
dc.identifier.isbn
978-1-4648-1403-7
dc.identifier.uri
http://hdl.handle.net/10986/31701
dc.language
English
dc.publisher
Washington, DC: World Bank
dc.relation.ispartofseries
International Development in Practice;
dc.rights
CC BY 3.0 IGO
dc.rights.holder
World Bank
dc.rights.uri
http://creativecommons.org/licenses/by/3.0/igo
dc.subject
COMPETENCE
dc.subject
COMPETENCY MAPS
dc.subject
LEARNING OUTCOMES
dc.subject
ACCOUNTING
dc.subject
ACCOUNTING EDUCATION
dc.subject
REFORMS
dc.subject
EDUCATION REFORMS
dc.subject
PROFESSIONAL ACCOUNTING
dc.subject
LIFELONG LEARNING
dc.subject
CERTIFICATION PROGRAM
dc.subject
INITIAL PROFESSIONAL DEVELOPMENT
dc.title
Competency-Based Accounting Education, Training, and Certification
en
dc.title.subtitle
An Implementation Guide
en
dc.type
Handbook
en
okr.date.disclosure
2019-05-14
okr.doctype
Publications & Research
okr.doctype
Publications & Research :: Publication
okr.googlescholar.linkpresent
yes
okr.identifier.doi
10.1596/978-1-4648-1403-7
okr.identifier.internaldocumentum
211403
okr.identifier.report
136899
okr.imported
true
en
okr.language.supported
en
okr.topic
Finance and Financial Sector Development :: Financial Regulation & Supervision
okr.topic
Private Sector Development :: Corporate Data and Reporting
okr.topic
Governance :: Governance and the Financial Sector
okr.topic
Law and Development :: Financial Law
okr.unit
GGOSC

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