Continuing Professional Education: Pause for Reflection?

Paisey, Catriona; Paisey, Nicholas Julian

doi:10.1006/cpac.1996.0015

Cited by 10 publications

(6 citation statements)

References 12 publications

(16 reference statements)

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“…Almost all other items, whether higher or lower rank, relate to immediate, operational or work related 'surface' aspects and as such, represent a focus on short-term knowledge rather than long-term development. Paisey and Paisey (1996) emphasised the importance of reflection-inaction in CPD, but acknowledged the difficulty of implementing this in practice. Finally, while one might expect online discussion to be a popular strategy for a contemporary sample, the low ranking here suggests that for this sample, it is not.…”

Section: Resultsmentioning

confidence: 99%

“…CPD has long been recognised as an under-researched area across a range of professions (Paisey & Paisey, 1996;Sadler-Smith & Badger, 1998). There is no shortage of recommendations for the structure and content of CPD, such as the International Federation of Accountants' CPD standards (IFAC, 2004), but little research on attitudes to CPD, and what individuals actually do.…”

Section: Introductionmentioning

confidence: 99%

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Accounting professionals and CPD: attitudes and engagement—some survey evidence

Rothwell

Herbert

2007

Research in Post-Compulsory Education

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Continuing Professional Development (CPD) is a major issue in post-compulsory education at the start of the twenty-first century. This paper reports the results of a recent survey of accountancy members which explored attitudes towards CPD in relation to employability, career success and professional identity. Attitudes to CPD are chiefly correlated with identification with, and commitment to, the profession, rather than the length of time in the profession, job status, age, qualification level, or gender. Implications of this research for post-compulsory education include an enhanced understanding of the motivation to engage in CPD and the benefits professional accountants perceive as arising from this, together with which CPD activities they actually engage in. This research should help professional accounting bodies better understand some of the attitudinal factors in CPD participation, and thus improve the design and communication of their schemes.

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Section: Resultsmentioning

confidence: 99%

Section: Introductionmentioning

confidence: 99%

Accounting professionals and CPD: attitudes and engagement—some survey evidence

Rothwell

Herbert

2007

Research in Post-Compulsory Education

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“…Friedman et al (1999) noted that among professionals generally, CPD has historically been mainly the responsibility of individuals, not their professional associations. Within accountancy, CPD (or CPE-continuing professional education-as it often used to be labelled) was not originally regarded as being a compulsory activity but was subsumed within a professional accountant's ethical responsibility to carry out his or her work with due skill and care (Paisey and Paisey, 1996). A professional accountant who did not maintain competence and knowledge of current developments would not be regarded as acting with due skill and care and hence CPD, in some form at least, was expected but not explicitly required by the accountancy professional bodies.…”

Section: History Of Cpd Within the Accountancy Professionmentioning

confidence: 99%

“…CPD activities undertaken by ACCA members should be relevant to their field of practice and to their individual training needs. For members in practice, this was defined as a concentration on audit, accountancy, taxation, business advice and practice management (Paisey and Paisey, 1996). Owing to the wide range of professional activities of members of ICAEW, members were to decide what was of relevance to them.…”

Section: Cpd Activities Of Uk Accountants In Public Practice 383mentioning

confidence: 99%

Continuing Professional Development Activities of UK Accountants in Public Practice

Paisey

Tarbert

2007

Accounting Education

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Continuing professional development (CPD) is the educational and developmental work and learning that professionals undertake after they have qualified as members of their professional body. International Education Standard (IES 7), issued by the International Federation of Accountants (IFAC) in May 2004, called on all professional accountants to develop and maintain competence that is relevant and appropriate for their work and their professional responsibilities. In order to comply with IES 7, ACCA and ICAEW implemented new policies for CPD effective from 1 January 2005, and CIMA and ICAS from 1 January 2006. Prior to these changes, CPD, which had originally been regarded purely as implicit within a professional accountant's ethical responsibilities, had come to be more regulated following legislative changes in the late 1980s. This is the first academic study to investigate the actual CPD activities of accountants in public practice in the UK. The questionnaire survey revealed that approximately 80% of members in public practice of ACCA, CIMA, ICAEW and ICAS engaged in levels of CPD that complied with the guidance in place before the new rules were introduced in 2005/06. The most frequently reported CPD activities were technical reading and course attendance. ACCA members have a broadly similar requirement under the new ACCA CPD policy. Most ACCA members in practice would continue to comply with the new policy requirements if their level of participation in CPD activities remains unchanged. However, up to 20% of such accountants are likely not to be compliant unless their participation increases. CIMA, ICAEW and ICAS have adopted a new approach to CPD based on outputs rather than inputs. These new requirements are also discussed.Continuing professional development, accountancy profession, IES 7, ACCA, CIMA, ICAEW, ICAS,

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“…Within the critical accounting literature interest in accounting education appears to be growing (see, for example, Dillard, 1991;Lewis et al, 1992;Gray et al, 1994;Owen et al, 1994;Amernic, 1996;Chua, 1996;Davis & Sherman, 1996;Dillard & Tinker, 1996;Galhofer & Haslam, 1996;Neimark, 1996;Paisey & Paisey, 1996;Reiter, 1996). However, as yet there seems to be little application of the wellestablished critical education literature to the analysis of the political and powerful nature of accounting education (although see Lehman, 1988 andPower, 1991 as two notable exceptions).…”

Section: Introductionmentioning

confidence: 99%

The dialectic of accounting education: from role identity to ego identity

McPhail

2001

Critical Perspectives on Accounting

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Continuing Professional Education: Pause for Reflection?

Cited by 10 publications

References 12 publications

Accounting professionals and CPD: attitudes and engagement—some survey evidence

Accounting professionals and CPD: attitudes and engagement—some survey evidence

Continuing Professional Development Activities of UK Accountants in Public Practice

The dialectic of accounting education: from role identity to ego identity

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