On the Evaluation of accounting personnel

[Paper Keywords] accounting personnel, competency framework, evaluation
[Abstract] Considering the accounting staff of all levels of the major changes in work tasks, using the analytical framework for capacity-factor method to construct a covering professional knowledge, professional skills, professional values of the three modules of the framework for accounting personnel at all levels.


Accounting personnel have the ability to become an accountant, we must have a certain amount of practice the knowledge, certain skills, the use of knowledge to solve practical problems and professional working methods. IFAC Research reference, this study of accounting professionals capacity is divided into professional knowledge, professional skills and professional values.

First, professional knowledge
Accounting personnel should have basic knowledge including human knowledge, natural science, art knowledge, foreign languages. Accounting dependent 'given socio-economic, political, legal and cultural environment. Cultural history, social, political, economic and even aesthetic art of mathematical all help and other accounting personnel understand the complex interdependencies between, and with a variety of different backgrounds exchanges. humanities scientific knowledge with the world of open accounting personnel, stick in Kai intelligence, strive to play the role of focusing Kazuo , correct and reform of life, and values from a huge influence. the core of humanistic Education is to cultivate: Health traitor good personality, independent personality, a Healthy heart, a strong sense of social responsibility. today's world, the subject of the question, infiltration and cross inevitable. In the knowledge economy, accounting, human factors and cultural quality of the spray is complementary to market accounting in the process, the need to reward the accumulation of cultural heritage as a package, to make, knowledge and skills to play a more effective .

Professional expertise in accounting and other business disciplines theme theme, and together constitute the most abundant knowledge of accounting professionals to be part of. Accounting talent is very strong expertise in the work of the personnel are, therefore, professional knowledge is the core of the knowledge structure section, but also the knowledge structure of the characteristics of the host. accountants need to have deep expertise, stomach deep, is the accounting personnel of their own to be engaged in professional knowledge and understanding of the technology has some depth, qualitative and quantitative requirements, basic concepts, theoretical system, Research methods, academic history and current situation, the latest information at home and abroad should understand and grasp. Meanwhile, their professional knowledge in the field nearby must have some understanding and familiarity, the field will be good and they have learned other related areas of knowledge closely linked.

Second, vocational skills
Skills are an important part of competence, appropriate vocational skills to help the accounting staff to correctly apply their knowledge gained through Education. Skills is often not by learning a specific curriculum and learning, but by accounting courses and accounting the combined effects of practice obtained. International Federation of Accountants (IFAC) in the <"International Education Standards>> No. 3," the content of vocational skills, "presented, accounting professional skills include: intellectual skills, technical and functional skills, personal skills, interpersonal and communication skills, organizational and business management skills 6. the appropriate professional skills for the accounting personnel with a competitive advantage. vocational skills not always get from the school, not all of the skills can have when entering the professional , a lot of skills in the follow-up Education, continue to accumulate experience in the possible development, is come through lifelong learning.

Accounting department of a - as an integrated enterprise management department of Health}, with the exception of foreign shareholders, banks, industry and commerce, taxation and other departments of communication, but as the letter-eup master and provider of accounting personnel, but also with internal business units staff communicate with each other, good for accounting professionals in the communication business provides a good opportunity for decision-making. effective communicators to pass the message clear and strong, with that eye. accountancy personnel began in the most close to the company's business line work, so companies of all accounting personnel must have the ability. senior accounting personnel but also to have the capability, they should be able to work effectively with shareholders, company CEO and other senior leaders or person in charge of operations to communicate, coordinate all interests, they need with the competent government or regulatory authorities, banks, intermediaries and other timely communication, for the company for a favorable external environment, they need on behalf of enterprises in domestic and international capital markets, and strive to become the communication bridge between the capital market. Links to download free paper points http://www.hi138.com IT jobs in a clear accounting, each department has a clear job responsibilities. a division of labor there is cooperation within the team members must be in charge of the work organic integration, in order to achieve overall financial objectives. Although the accounting staff at all levels, different levels of titles, each with different responsibilities, scope of activities of different sizes, but all must be a holistic approach, working closely with Taiwan to jointly fulfill their duties. accounting professionals often through team work to solve specific financial problems, which may include cooperation in the sector and with other departments within the financial experts of cooperation. senior accounting personnel should also create a team, should unite and encourage co-ordination of all personnel within the organization in the team you should also take the role of supervision, prompting members of the financial sector are responsible to fulfill their duties.

Third, the professional values
Accounting is very important to national economic development industry, the financial scandals emerging, but also so that people began to realize that accounting is a high-risk occupations. In order to ensure the orderly operation of the market economy and maintain its reputation and interests of the accounting personnel must follow laws and regulations, must be honest and objective. This is the basic requirement for all accountants. China to increase in the qualification examination subjects of professional ethics in fact, reflects the social ethics of the accounting personnel needs.

Accounting personnel should have responsibility for lifelong learning in the long run, far from instilling life-long commitment to learning any knowledge dagger} important, life-long learning is a need to master the skills, the idea of a need to develop attitudes and values accepted by the community. In era of knowledge economy, rapid technological change and knowledge must hope the accelerated phase-out means must always continue to renew their knowledge. If, in the agricultural or industrial era can not read a text from, then, to the knowledge economy, will not learn Man who would become the modern era since been eliminated. accounting personnel with the necessary knowledge to function effectively in the very decision to continue to expand and change the speed, they face growing expectations of knowledge and skills. American Accounting Education Improvement Committee (AECC) in its first published in l990 GN goal of accounting education>> in on the emphasis on "the most important goal of accounting education is to teach students the quality of independent learning. University education should be the basis for lifelong learning for students so that they after graduation to the spirit of independent self-sustained learning new knowledge. so. lifelong self-learning ability to become independent accounting professionals, a prerequisite for survival and success. "thirst for knowledge, coupled with strong learning ability, which is to ensure that does not always behind the times to grasp the trends of the industry and the importance of standing in front of industry skills .21 century truly successful managers and leaders decided that they know what is no longer a factor, but how quickly they can the speed of learning. lifelong learning skills is a bottom-up and accounting personnel prerequisites for success. To call knowledge workers in a rapidly changing and complex economic environment in front of and accounting professionals must be lifelong learners !
IV Conclusion
In summary, accounting personnel must have professional knowledge, professional skills and professional values, and should be able to integrate these elements very well. "Big four" employers of qualification and certification | Ping is not valued, the main reference is the human ability and comprehensive quality In fact, as illustrated by the situation. reposted elsewhere in the Research Papers Download http://www.hi138.com