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More than ‘continuing professional development’: a proposed new learning framework for professional accountants

More than ‘continuing professional development’: a proposed new learning framework for... This paper explores literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a framework for professional learning. In this, the concepts of CPD and lifelong learning are replaced with ‘learning relating to professional competence’ and ‘learning relating to career adaptability’. The framework also contrasts the learning of an ‘informed professional’, a ‘competent professional’ and a ‘complete professional’. This holistic model, derived from existing literature, will be of interest to professional accountancy bodies and educators of accountants and will inform their ongoing interactions with current and future professional accountants. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Accounting Education Taylor & Francis

More than ‘continuing professional development’: a proposed new learning framework for professional accountants

Accounting Education , Volume 25 (1): 13 – Jan 2, 2016
13 pages

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References (35)

Publisher
Taylor & Francis
Copyright
© 2016 Taylor & Francis
ISSN
1468-4489
eISSN
0963-9284
DOI
10.1080/09639284.2015.1104641
Publisher site
See Article on Publisher Site

Abstract

This paper explores literature relating to continuing professional development (CPD) and lifelong learning to develop an understanding of how the learning landscape has evolved in recent years, both in the accountancy profession and more widely. Three different perspectives on learning are drawn together and this synthesis is used to develop a framework for professional learning. In this, the concepts of CPD and lifelong learning are replaced with ‘learning relating to professional competence’ and ‘learning relating to career adaptability’. The framework also contrasts the learning of an ‘informed professional’, a ‘competent professional’ and a ‘complete professional’. This holistic model, derived from existing literature, will be of interest to professional accountancy bodies and educators of accountants and will inform their ongoing interactions with current and future professional accountants.

Journal

Accounting EducationTaylor & Francis

Published: Jan 2, 2016

Keywords: Continuing professional education; continuing professional development; lifelong learning; accountancy profession; career adaptability

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