2009
DOI: 10.1016/j.jaccedu.2009.06.001
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An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners

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Cited by 24 publications
(17 citation statements)
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“…Instrumental competencies, such as cooperation and teamwork were related with the capacity of working in groups and dealing with issues of group dynamics, time management and the decision making process. The importance of these non-technical skills, developed in BS, has (Luthje and Prugl, 2006;Prichard et al, 2006;Scofield, 2005;Larres and Radcliffe, 2000;Lane and Porch, 2002;Bhattacharjee and Shaw, 2001;Bots et al, 2009) and professional institutions (Birkett, 2002;AIPCA, 2006).…”
Section: Results and Analysismentioning
confidence: 99%
“…Instrumental competencies, such as cooperation and teamwork were related with the capacity of working in groups and dealing with issues of group dynamics, time management and the decision making process. The importance of these non-technical skills, developed in BS, has (Luthje and Prugl, 2006;Prichard et al, 2006;Scofield, 2005;Larres and Radcliffe, 2000;Lane and Porch, 2002;Bhattacharjee and Shaw, 2001;Bots et al, 2009) and professional institutions (Birkett, 2002;AIPCA, 2006).…”
Section: Results and Analysismentioning
confidence: 99%
“…Ethics, professional identity, and professional ideals are foundational components of accounting education (Wilkerson, 2010). Morality is among the important skills identified by Bots, Gorenland, and Swagerman (2009) that managerial accountants should have at graduation, but Fleming, Romanus, and Lightner (2009) find that professional context-in that study, Audit vs. Corporate-influences students' moral reasoning. This supports Hurtt and Thomas (2008) point that instructional cases and resources are needed to integrate ethics across the accounting curriculum.…”
Section: Overview and Educational Objectivesmentioning
confidence: 88%
“…Accountant professional is defined as an accountant's existing capacities that help predict competent performance in a certain job that it encompasses knowledge, skills, abilities, and ethical awareness (Abdullah et al, 2015;Adediran et al, 2013;Flood & Wilson, 2008). Prior researches indicated that accountant professional has a significant impact on successful accounting information (Abdullah et al, 2015;Adediran et al, 2013;Bots, Groenland, & Swagerman, 2009;Flood & Wilson, 2008). Thus, the hypothesis is proposed as follows:…”
Section: Literature Review Hypothesis Development and Variable Measumentioning
confidence: 99%