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Understanding And Implementation Of The Competency-Based Approach To Financial Controls Education

Author

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  • Ruslana Dimitrova

    (Varna University of Economics)

Abstract

The Competency-based Approach lies in the heart of modern and quality tertiary (higher) education and its consistent implementation is a guarantee for effective learning process. The study aims to provide a framework of the model of this approach and its potential to improve education in financial controls. The aim is achieved through a review of scientific literature, practical experience and observations of the author in her capacity of a teacher. A competency-based model is presented and its constituent elements such as structure, level and degree of development are described. Specific recommendations to its implementation into the learning/teaching process and the assessment of students’competences have been given. The implementation of this model will contribute to the formation of competent accounting and auditing professionals.

Suggested Citation

  • Ruslana Dimitrova, 2016. "Understanding And Implementation Of The Competency-Based Approach To Financial Controls Education," Business & Management Compass, University of Economics Varna, issue 2, pages 201-216.
    • Handle: RePEc:vrn:journl:y:2016:i:2:p:201-216
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    More about this item

    Keywords

    Competency-based approach; competence; competency; competency-based model; financial controls;
    All these keywords.

    JEL classification:

    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid

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