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- Title
APPLICATION OF THE COMPETENCY APPROACH IN BUILDING A MODERN COMPETENCY PROFILE OF PROFESSIONAL ACCOUNTANTS IN BULGARIA.
- Authors
Pavlova, M.; Petrova, R.
- Abstract
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.
- Subjects
BULGARIA; CORE competencies; INTERNATIONAL Federation of Accountants; ACCOUNTANTS; ACCOUNTING standards; ACCOUNTING education; EDUCATIONAL standards
- Publication
Trakia Journal of Sciences, 2024, Vol 22, Issue 2, p127
- ISSN
1312-1723
- Publication type
Article
- DOI
10.15547/tjs.2024.02.003