APPLICATION OF THE COMPETENCY APPROACH IN BUILDING A MODERN COMPETENCY PROFILE OF PROFESSIONAL ACCOUNTANTS IN BULGARIA
DOI:
https://doi.org/10.15547/tjs.2024.02.003Keywords:
competencies, qualification profile, chief accountant, аccounting professionAbstract
In order to determine the specific qualities that contribute to the successful performance of the functions of the modern accountant, a variety of approaches can be applied both in terms of professional accounting education and current practice. In the present context, a competency-based approach can be applied to build a competency profile of professional accountants. The profile developed for accounting positions can be applied in two areas - in the field of education and in practice. Currently, the development of a comprehensive competency profile for the position of chief accountant in Bulgaria is becoming increasingly important due to the requirements for the education and competencies of accountants recommended by the International Federation of Accountants.
The subject of this study is the competency profile of the position of chief accountant in Bulgaria. In order to build a competency profile, the authors suggest modelling using the competency approach. From a methodological point of view, this publication is a critical review of the Bulgarian practice in this field. As a result of the study, the authors propose a competency profile for the position of chief accountant, in line with both the revised International Accounting Education Standards in 2021 and the new economic reality.
References
Glossary of Terms in the Handbook of International Education Pronouncements. IFAC, New York, USA, 2014.
International Code of Ethics for Professional Accountants. IFAC, New York, USA, 2021.
Za prehoda ot znania kym umenia, https://web.mon.bg/upload/21561/II-book.pdf
Ivanov, I. and Lukyanova, T., Razrabotka modeli kompetentsii: podhod i realizatsiya. Vestnik universiteta, 1: 14–21, Gosudarstvenny universitet upravleniya, Moscow, 2019.
Widget, S. and Hollyford, S., Rukovodstvo po kompetentsiyam. HIPPO, Moscow, pp 12, 2008.
Spencer, L. M. and Spencer, S. M., Kompetentsii na rabote. HIPPO, Moscow, 2005.
Kabanov, A. I. and Mitrofanova, E. A., The concept of the competency approach in personnel management: Monograph. INFRA-M, Moscow, pp 9, 2014.
MyCompetence.bg, https://mycompetence.bg/
The multilingual European classification of skills, competences, qualifications and occupations, https://esco.ec.europa.eu/bg/classification/occupation?uri=http://data.europa.eu/esco/isco/C2411
Handbook of International Education Standards, IAESB. IFAC, 2019.
Downloads
Published
Issue
Section
License
Copyright (c) 2024 Trakia University
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
