Continuing training in accounting profession: a comparative study

Rim Khemiri ()
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Rim Khemiri: UVHC - Université de Valenciennes et du Hainaut-Cambrésis, IDP - Institut du Développement et de la Prospective - EA 1384 - UVHC - Université de Valenciennes et du Hainaut-Cambrésis - IAE - Institut d'Administration des Entreprises - UPHF - Université Polytechnique Hauts-de-France

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Abstract: In this paper the author presents the results of a comparative study of continued education impact on the accountant's qualification. The purpose of this paper is to understand better the concept of continuing education and to determine its impact on the CPA profession. The reasons of skill depreciation in accounting are twofold: on the one hand, there is important technological evolution; on the other hand, there are organizational changes. Due to the rapid information technology diffusion, globalization, increased mobility and innovation rate, the skills depreciate quickly. The initial training does not provide sufficient tools for lifelong employability any more. The acquisition and maintenance of skills are becoming more and more important in order to maintain one's position in a given field. Lifelong learning has become crucial to support careers which are more complex than in the past. Changes in workplace organization imply increased flexibility. The lifelong learning is interpreted in this work at he same time as a psychological need and as a tool of strategic intelligence. Continuing education is presented as a professional obligation for the International Federation of Accountants as well as for the majority of professional accounting corporations.

Date: 2010-08-26
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Published in 3rd International Conference on Accounting and Finance, Aug 2010, Skiathos Island, Greece

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04509538

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