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: I. Ivanov, T. Lukyanova
Formato: article
Lenguaje:RU
Publicado: Publishing House of the State University of Management 2019
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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).