DEVELOPMENT OF THE MODEL OF COMPETENCE: APPROACHES AND IMPLEMENTATION
The analysis of the concept of “competence” has been made. The stages of building a competency model for an accountant performing consulting functions based on a judgement-based approach have been described. A step-by-step development of an accountant’s competency model has been carried out (the exi...
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Autores principales: | , |
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Formato: | article |
Lenguaje: | RU |
Publicado: |
Publishing House of the State University of Management
2019
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Materias: | |
Acceso en línea: | https://doaj.org/article/bb8dedae30e84425b36522e395813425 |
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Sumario: | The analysis of the concept of “competence” has been made. The stages of building a competency model for an accountant performing consulting functions based on a judgement-based approach have been described. A step-by-step development of an accountant’s competency model has been carried out (the existing performance of functions was assessed, and the desired performance has been described; the competencies necessary for the successful performance of their functions were determined; the behavioral indicators have been distributed according to competences; finally the original competence model of the accountant of the organization has been formed). |
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