Competence-based Approaches to the Assessment of Professional Accountancy Training Work Experience Requirements: The ICAS Experience

Gammie, Elizabeth; Joyce, Yvonne

doi:10.1080/09639280902719465

Cited by 21 publications

(9 citation statements)

References 31 publications

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“…However, there are less empirical evidences found in this issue (Levenson, et.al, 2006, Ryan, et.al. 2009Gammie and Joyce, 2009).…”

Section: Competency and Performance Relationshipmentioning

confidence: 99%

Analyzing the Effects of Individual Competencies on Performance: A Field Study in Services Industries in Turkey

Zaim¹,

Yaşar²,

Ünal³

2013

JGSM

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This study aims to analyze the effects of individual competencies on performance in the services industries in Turkey. A survey research was conducted in this study. The survey was addressed to the companies in service sector in Turkey, and the questionnaires have been distributed to 3000 employees in 30 companies and 2679 completed questionnaires were returned, representing a response rate of 89 percent. An exploratory factor analysis (EFA) was used to assess the influence of individual competencies on performance. The findings revealed that there is a positive relationship between competencies and individual performance. Furthermore, core competencies are appeared to have the most significant effect on individual performance. The results of this study provided some empirical evidences referring the effects of individual competencies on organizational performance. One of the most surprising results of the study is that, when it comes to organizational performance, managerial competencies appeared to be the most significant factor. The survey was not comprehensive to include all possible service sectors in Turkey. This research is limited to banking, cargo, communication, food and catering, finance, publishing, retail, IT, and tourism companies. Thus, the results cannot be generalized to other industrial sectors that were not part of this study. This study analyzes the impact of individual competencies on performance whether it is high or low. The qualitative approach of this study produces rich information about employee's competency and performance. The paper contains useful information for management practitioners about maintaining and increasing the individual competency to increase organizational performance.

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“…However, there are less empirical evidences found in this issue (Levenson, et.al, 2006, Ryan, et.al. 2009Gammie and Joyce, 2009).…”

Section: Competency and Performance Relationshipmentioning

confidence: 99%

Analyzing the Effects of Individual Competencies on Performance: A Field Study in Services Industries in Turkey

Zaim¹,

Yaşar²,

Ünal³

2013

JGSM

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“…Blayney and Freeman (2008) describe an automated approach that allows teachers to deliver individualized questions to students and that permits students to receive individualized help and feedback. Gammie and Joyce (2009) describe a program to assess specific professional competencies as a part of certifying new professional accountants. This program was implemented in 1999 by the Institute of Chartered Accountants in Scotland and reviewed in 2004.…”

Section: Descriptive Articlesmentioning

confidence: 99%

Accounting education literature review (2006–2009)

Apostolou

Hassell

Rebele

et al. 2010

Journal of Accounting Education

105

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“…First, the conventional measurement of accounting firms (Jerris and Pearson, , ; Franz and Jerris, ; Chang et al., , ; Cheng, ; Chen et al., ) relies on either simple indexes to calculate the ratio of a single output to a single input or an aggregated all‐effects factor (e.g., total revenue), or it ignores nonfinancial factors influenced by performance evaluation. For example, the total revenue of an accounting firm reflects the production capacity and market demand for accounting services, of which it serves as an indicator (Boyd, ; Flesher et al., ; Gammie and Joyce, ). However, total revenue remains insufficient in gauging a professional service firm's ability to use firm resources to generate revenue.…”

Section: Introductionmentioning

confidence: 99%

“…Several studies have incorporated various DEA models to measure the efficiency and improve the productivity of this complicated system in the accounting industry (e.g., Boyd, ; Flesher et al., ; Gammie and Joyce, ). These studies have mostly assessed the efficiency of business firms using the black box concept to measure performance (Chang et al., , , ).…”

Section: Introductionmentioning

confidence: 99%

Assessing the efficiency of the accounting industry using multiactivity network DEA: evidence from Taiwan

Hsiao

Shu

Chou³

2017

Int Trans Operational Res

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Accounting firms are highly specialized and subject to government recognition through professional licenses. Accordingly, in assessing an accounting firm's performance, the performance measurement system should be generic enough to provide an integrated view of important factors from different perspectives. However, traditional performance measurements are based on several predefined factors that provide a partial view of the system or are limited to a single activity, thereby ignoring their interactions. This study proposes a modified data envelopment analysis model with multiactivity and network techniques on accounting firms. It creates a realistic approach to adequately measure the efficiency of the accounting industry and to suggest possible improvements for accounting firms. To verify the effectiveness of the model, we assessed the performance of 298 Taiwanese accounting firms in 2010 with three parallel‐connected activities and two series‐connected performance management processes. The results show that Taiwanese accounting firms greatly benefit from service processes and taxation activities.

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Competence-based Approaches to the Assessment of Professional Accountancy Training Work Experience Requirements: The ICAS Experience

Cited by 21 publications

References 31 publications

Analyzing the Effects of Individual Competencies on Performance: A Field Study in Services Industries in Turkey

Analyzing the Effects of Individual Competencies on Performance: A Field Study in Services Industries in Turkey

Accounting education literature review (2006–2009)

Assessing the efficiency of the accounting industry using multiactivity network DEA: evidence from Taiwan

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