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An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners

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  • Bots, Jan M.
  • Groenland, Edward
  • Swagerman, Dirk M.

Abstract

In 2002, the Accountants-in-Business section of the International Federation of Accountants (IFAC) issued the Competency Profiles for Management Accounting Practice and Practitioners report. This “Birkett Report” presents a framework for competency development during the careers of management accountants (MAs). On the basis of this theoretical report, a hypothesis has been formulated about the sequence in which each of 38 competencies is expected to become important to the MA during his/her career. Results presented here show that practicing MAs see the same sequence of competencies during their careers as is presented in the theoretical framework, supporting Birkett’s competency model. The results indicate that there may be three groups of competencies: basic, advanced, and highly advanced. It may be said that the basic competencies need to be present at graduation. The advanced competencies may need to be present some years after the start of the MAs career. The highly advanced skills may be needed for Chief Financial Officer (CFO) candidates. These results suggest that advanced and highly advanced competencies are those that could be taught in continuing professional education (CPE) programs, while university education programs should focus on developing basic competencies.

Suggested Citation

  • Bots, Jan M. & Groenland, Edward & Swagerman, Dirk M., 2009. "An empirical test of Birkett’s competency model for management accountants: Survey evidence from Dutch practitioners," Journal of Accounting Education, Elsevier, vol. 27(1), pages 1-13.
    • Handle: RePEc:eee:joaced:v:27:y:2009:i:1:p:1-13
    DOI: 10.1016/j.jaccedu.2009.06.001
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    Cited by:

    1. Chevis, Gia & Stuebs, Marty, 2012. "What ethics lie Beyond Oil?," Journal of Accounting Education, Elsevier, vol. 30(3), pages 307-324.
    2. Robert Rieg, 2018. "Tasks, interaction and role perception of management accountants: evidence from Germany," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 29(2), pages 183-220, August.
    3. Violeta Keršulienė & Zenonas Turskis, 2014. "A hybrid linguistic fuzzy multiple criteria group selection of a chief accounting officer," Journal of Business Economics and Management, Taylor & Francis Journals, vol. 15(2), pages 232-252, April.
    4. Samuel, Sajay, 2018. "A conceptual framework for teaching management accounting," Journal of Accounting Education, Elsevier, vol. 44(C), pages 25-34.
    5. Apostolou, Barbara & Hassell, John M. & Rebele, James E. & Watson, Stephanie F., 2010. "Accounting education literature review (2006–2009)," Journal of Accounting Education, Elsevier, vol. 28(3), pages 145-197.

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