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The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting

Author

Listed:
  • Rayna Petrova

    (St. Cyril and St. Methodius University of Veliko Tarnovo)

Abstract

Management accountants’ competences are evolving according to the changing socio-economic reality. The practical application of the competence-based approach in this field is a response to the change of attitudes from subject-oriented to competence-oriented education. The aim of this article is to propose a competence-based learning model for students in management accounting. The application of the developed competence model in the educational process will contribute both to the development of competences, knowledge, skills, values, ethics and attitudes and the realization of future management accountants.

Suggested Citation

  • Rayna Petrova, 2022. "The Competence-Based Approach Through The Prism Of Academic Training In Management Accounting," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 58-78.
    • Handle: RePEc:dat:earchi:y:2022:i:4:p:58-78
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    File URL: http://hdl.handle.net/10610/4718
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    References listed on IDEAS

    as
    1. Meriem Chafik & Mohammed Nabil El Mabrouki, 2022. "Opportunities And Challenges Of Cross-Border Banking: Focus On Pan-African Banks," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 4 Year 20, pages 1-14.
    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    competencies; competences; competence-based approach; competence-based learning model; management accounting;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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