Basics of Competence Orientation

Stephan Schöning and Viktor Mendel
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Stephan Schöning: SRH University of Applied Sciences Heidelberg
Viktor Mendel: Competence Profiler

Chapter 3 in Competence Development in Controlling and Management Accounting, 2023, pp 81-149 from Springer

Abstract: Abstract The term competence is often used in everyday life and also in technical language, and is thereby mistakenly equated with knowledge, skills or qualifications. In the context of personnel development, it is appropriate to understand professional competences as performance dispositions that enable the successful mastering of current and future professional challenges. Competence thus includes not only knowledge and ability but also ingenuity and willingness, i.e. the ability to act and solve problems. The development of employees’ competences against the background of personal and corporate goals is the central object of corporate personnel development. The basis of competence development is the categorization of competences into classes. With regard to competences of controllers, in view of the challenges posed by globalization and digitalization, it makes sense to form two additional classes, intercultural competences and digital competences, in addition to the four common classes of professional, methodical, social and personal competences. The definition of competences is an essential component of so-called competency models, which are intended to achieve systematic competence development in the company in line with operational and personal needs.

Date: 2023
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DOI: 10.1007/978-3-658-39390-8_3

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