Riglyne vir die ontwikkeling van 'n professionele-ontwikkelingsprogram ooreenkomstig 'n werkswinkel-, ondersteunings- en mentorskapsmodel (WOM-model)

Marais, Elma; Nel, Carisma; Toit, Christine Du

doi:10.17159/2224-7912/2015/v55n1a6

Cited by 1 publication

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“…These competencies have the role of 'enabling professional accountants to successfully use the knowledge gained through education' [44]. According to Marais et al [45], 'professional development programs have to be active, constructive, and problem-oriented'. Continuous professional development is the process of learning and development, but also maintaining the professional skills necessary to increase on-the-job performance [46].…”

Section: Literature Reviewmentioning

confidence: 99%

Empirical Evidence on the Development and Digitalization of the Accounting and Finance Profession in Europe

et al. 2022

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The objective of this research was to evaluate the development and digitalization of professional services in the field of accounting and finance, as well as to calculate and compare several indicators of the development of the profession in each European country. We also sought to identify the factors that drive the development of the accounting and finance profession at the international level. We collected rich information on 337 professional associations in 40 countries in Europe. Using this dataset, 20 accounting and finance services and 14 membership services and benefits provided by professional associations were identified. Digitalization of the profession is a prominent membership service, but also a characteristic of country competitiveness. The results of the intergroup analysis showed that high-income countries have a significantly larger number of professional associations and services compared to middle-income countries. Furthermore, the accounting and finance profession in high-income countries covers a larger number of accounting and membership services. The size of the population and the competitiveness of the national economy are the main predictors of the development and digitalization of the accounting and finance profession in a country. This research has implications for professional associations and national regulators in reducing disparities between European countries on the matter of accounting education and service quality. The scale of this research can provide institutional actors with a holistic perspective on the accounting and finance profession at the national and international level.

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Section: Literature Reviewmentioning

confidence: 99%