Understanding And Implementation Of The Competency-Based Approach To Financial Controls Education

Ruslana Dimitrova ()
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Ruslana Dimitrova: Varna University of Economics

Business & Management Compass, 2016, issue 2, 201-216

Abstract: The Competency-based Approach lies in the heart of modern and quality tertiary (higher) education and its consistent implementation is a guarantee for effective learning process. The study aims to provide a framework of the model of this approach and its potential to improve education in financial controls. The aim is achieved through a review of scientific literature, practical experience and observations of the author in her capacity of a teacher. A competency-based model is presented and its constituent elements such as structure, level and degree of development are described. Specific recommendations to its implementation into the learning/teaching process and the assessment of students’competences have been given. The implementation of this model will contribute to the formation of competent accounting and auditing professionals.

Keywords: Competency-based approach; competence; competency; competency-based model; financial controls (search for similar items in EconPapers)
JEL-codes: I22 (search for similar items in EconPapers)
Date: 2016
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Persistent link: https://EconPapers.repec.org/RePEc:vrn:journl:y:2016:i:2:p:201-216

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