Intellectual capital in accounting and auditing: Assessing the alignment of continuous professional development programs with emerging skills
Kanyarat (Lek) Sanoran,
Kingkamol Singhasomboon
Abstract:This study aims to investigate the alignment of emerging skills and competencies with Continuous Professional Development (CPD) programs in the accounting and auditing professions. The research focuses on enhancing the intellectual capital within these sectors, as dictated by the demands of the modern knowledge economy. Employing the World Economic Forum’s (WEF) framework of emerging skills for professional services, a comprehensive content analysis is conducted. This involves reviewing 1009 learning outcomes … Show more
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