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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| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Publishing House of the State University of Management
2019-03-01
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| Series: | Вестник университета |
| Subjects: | |
| Online Access: | https://vestnik.guu.ru/jour/article/view/1246 |
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| Summary: | 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). |
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| ISSN: | 1816-4277 2686-8415 |